PETALING JAYA: Despite having the power to investigate taxpayers, the Inland Revenue Board (LHDN) should not penalise participants of the Special Voluntary Disclosure Programme (SVDP), says local industry and employer groups.

SME Association of Malaysia president Datuk Michael Kang said if the declaration was done in a proper manner, then LHDN should not be taking any further action and stick to its promise under the SVDP.