IRB said they could do so at any tax offices nationwide until June 30 next year.

“Through this offer, taxpayers will be subjected to a lower penalty of between 10% and 15% of the amount of unpaid taxes compared to the 80-300% (which will be implemented after June 30, 2019), once the voluntary disclosure phase ends,” it said in a statement.

The programme is to allow non-compliant taxpayers to declare unreported supplementary income.

IRB said it would also accept taxpayers’ voluntary disclosure in good faith and would not make further review of the submission.

The government when announcing the programme during the tabling of the 2019 Budget, said it was aimed at increasing revenue collection for national development, and was part of the initiatives in tax reforms to encourage taxpayers to declare their income voluntarily.

Under the programme, taxpayers will pay as low as 10% penalty (by March 31, 2019) or 15% (Apr 1 to June 30, 2019), while the rates will increase substantially after the programme ends, ranging from 80% to a maximum of 300% of the tax payable, from July 1, 2019.