Penalty for not Submitting Income Tax Return Form

http://www.hasilnet.org.my/type-of-income-tax-return-form-for-individual/

"Every individual in Malaysia, including resident or non-resident who is liable to tax is required to declare his income to Inland Revenue Board of Malaysia (IRBM) or Lembaga Hasil Dalam Negeri Malaysia (LDHN). Taxpayer is responsible to submit Income Tax Return Form (ITRF) and make income tax payment yearly prior to due date."

This is a bad advice. Be careful.
It is better to be extra careful with LHDN of Malaysia.

It does not matter if you are liable to be taxed or not, you still must submit your ITRF.
It happened to me that I was penalised once only, fortunately.
I went to Singapore in 1990 and I had informed LHDN about my change of address.
Suddenly I was slapped with a penalty of RM50 for not submitting ITRF.
I just paid RM50 but submitted an appeal. No reply at all. As usual.

I argued that I do not have any income in Singapore so why should I need to submit ITRF. It is difficult for me to get the forms because in those days we still use manual forms. Of course I can get the forms by hook and crook but it will cost me a lot of time and money for such an unnecessary task which common will tell that I do not need to pay any tax in Malaysia.

What I was angry about was the silence of LHDN in issuing the penalties. Usually penalties can only be imposed if we deliberately do not want to submit ITRF. To prove that, LHDN should send warning letters first. In my case, there was no warning letter at all. That was what frustrated me. Not the penalty or amount that needs to be paid. The lack of warning to me appears as though LHDN deliberately wants us to break the laws so that we can be penalised. It is so unfair.