LHDN

01. LHDN would inspect the same company yearly if they have the manpower since

      a) they familiar with the company’s system.

      b) they familiar with the company’s management.

      c) they familiar that boss could pay all the penalty through the months installment.

      d) they are easily hitting the target for tax collection yearly.

02. The first penalty is normally the grace penalty.
     They would not accept same mistake from the first penalty.

      a) Branch LHDN decision might not be the HQ LHDN decision, might due to investigation.

      b) They would not pity you if you have luxurious fixed assets or not having a big bank overdraft.

Since you could afford it and use your overdraft.
      c) They deal with directors directly. Accountant only can explain, but the rest arguably based on

          logical reason, proofs which is for business purpose or personal purposes.

      d) Who get the business, who calculate the cost, and who accept the business,

          mostly you would know the answer, which is "the boss".

03. They equipped with lawyers and external auditors for the evidence collections.

04. In other words, they could study your system to audit on other companies.

05. If one's company having doubt on his recording, they would check on other's company information
     relates to this company. In either way, there is 100% error between these two companies.