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JOHOR BARU: A director of a construction company was fined a total of RM23,000 and imposed a penalty of RM1.28mil by the Magistrate’s Court here for two counts of failing to file tax returns from 2019 to 2021.
Magistrate Nur Fatin Mohamad Farid imposed the sentence on Yusof Ahmad, 38, after he pleaded guilty to both charges.
The magistrate fined Yusof RM15,000, in default six months in jail, and imposed a penalty of RM1.28mil for the first count of failing to submit the tax returns as required under Section 77A(1) of the Income Tax Act 1967 for the assessment years of 2019 to 2021 on the company’s income to the director-general of the Inland Revenue Board (LHDN).
He was charged with failing to file the returns for the taxable income of RM1.22mil for the assessment year 2019 on which a tax of RM293,126.40 can be imposed and taxable income of RM562,364 for the assessment year 2020 on which tax of RM134,967.36 can be imposed.
The charge was framed under Section 112(1A) of the Income Tax Act 1967 which provides for a fine of up to RM20,000 or imprisonment of not more than six months or both and must pay a special penalty of three times the amount of tax that should have been imposed, if found guilty.
For the second charge, Yusof was charged with failing to submit the tax returns as required under Section 77A(1) of the Income Tax Act 1967 for the assessment years of 2021 regarding the company’s income to the LHDN director-general within seven months from the date of closing its account, which was on or before July 31, 2022.
He was charged under Section 112(1) of the Income Tax Act 1967 which provides for a penalty of up to RM20,000 or imprisonment of not more than six months or both, if found guilty.
Yusof was fined RM8,000, in default four months in jail for the offence.
Regarding the penalty of RM1.28mil, the court allowed him to pay in instalments over a 12-month period.
Prosecuting officer Mazlan Alias from the IRB prosecuted, while Yusof was unrepresented. – BK
