JOHOR BAHRU, Oct 25 — The director of a logistics company pleaded not guilty at the Magistrate’s Court today for failing to submit company income statements for two consecutive assessment years.
Lua Wen Shin, 41, of Narita Shipping and Transport Sdn Bhd, was required under Section 77A(1) of the Income Tax Act 1967 to submit its income statement in Form C for the assessment years 2020 to 2021 to the Inland Revenue Board (LHDN).
However, he failed to declare a RM1.57 million income which was taxed at RM376,826, and a RM741,676 income, of which RM178,002 was payable for the 2021 assessment year.
Meanwhile, in the same court, construction company director Syed Azhar Syed Sahat, 51, pleaded not guilty to two charges of failing to submit personal income statements for five assessment years.
He was required under Section 77(1)(b) of the Income Tax Act 1967 to submit the personal income statements through Form BE for the 2016, 2018, 2019, 2020, and 2021 assessment years to LHDN.
For the first charge, Syed Azhar is accused of failing to declare RM74,862 in income, for which RM6,621 in tax was payable for the 2016 assessment year and RM135,166 for the 2018 assessment year, of which the tax was RM19,339.
The second charge was failing to declare RM251,175 in income with a payable tax of RM17,015.44 for the 2020 assessment year and RM220,747 for which a tax of RM39,679 was owed for the 2021 assessment year.
Both the accused were charged under Section 112(1A) of the Income Tax Act 1967, which is punishable by a fine of up to RM20,000 or imprisonment not exceeding six months or both, and liable to a special penalty of three times the sum of taxes owed, upon conviction.
Magistrate Nur Fatin Mohamad Farid set December 3 for Lua’s next case mention for the submission of documents, while Syed Azhar’s next case mention is November 28 for the appointment of his lawyer.
LHDN Prosecution Officer Mohamad Norhalim Kamasan appeared for the prosecution, while lawyer W.T. Wong represented Lua, and Syed Azhar was unrepresented.
— Bernama
