JOHOR BARU, Oct 25 — A 41-year-old logistics company director was charged in the Magistrate's Court here today for failing to submit his company's tax assessment return for two years.
Lua When Shin pleaded not guilty and claimed trial after the charges were read to him before Magistrate Nur Fatin Mohamad Farid.
The Narita Shipping and Transport Sdn Bhd director was charged with the intention of evading taxable income from his company's business for RM554,828.
Lua is alleged to have failed to submit the taxable income in Form C regarding the company's income assessment for the financial years in 2020 and 2021.
His prescribed taxable income amounted to RM376,826 for 2020 and RM178,002 for 2021.
Lua failed to submit the statement to the Inland Revenue Board (LHDN) within seven months from the Financial Year End, namely on/before July 31, 2021 and July 31, 2022.
In the same court, a 51-year-old construction company director also claimed trial to two charges of failing to submit his personal income tax returns for a period of five years in 2016, 2018, 2019, 2020 and 2021, that amounted to RM129,843.46.
Syed Azhar Syed Sahat’s charges were read out to him before Nur Fatin.
Based on the first charge, Syed Azhar had allegedly failed to submit an income tax statement of RM6,621.02 for 2016 and RM19,339.84 for 2018.
For the second charge, he allegedly failed to submit an income tax statement of RM47,187.88 for the year 2019; RM17,015.44 for 2020 and RM39,679.28 for 2021.
Both men were charged under Section 112(1A) of the Income Tax Act 1967 which provides a fine of not less than RM1,000 and not more than RM20,000 or imprisonment of up to six months or both; and a special penalty equal to triple the amount of tax charged according to the best judgement of the Director General of Inland Revenue.
The court set December 3 for mention of Lua’s case and November 28 for Syed Azhar.
The two case were handled by LHDN prosecuting officer Mohamad Norhalim Kamasan.
Lau was represented by counsel WT Wong, while Syed Azhar was not represented.
