Putrajaya: The Court of Appeal has set Aug 11 to hear former prime minister Datuk Seri Najib Razak’s appeal against the High Court’s order to pay RM1.69 billion in tax arrears to the Inland Revenue Board (IRB).
According to Bernama, Najib’s counsel Wee Yeong Kang, told reporters the application which had been fixed for hearing today, had to be rescheduled due to the Movement Control Order (MCO).
“The hearing of the appeal has been rescheduled to Aug 11,” he said after case management held virtually before Court of Appeal deputy registrar Mariam Hasanah Othman.
Senior revenue counsel Al-Hummidallah Idrus and Muhammad Nabil Abdul Halim acted for IRB.
On July 22 last year, the High Court ruled that Najib had to pay IRB RM1.69 billion in additional tax and penalties for the assessment years from 2011 to 2017 after allowing its application to enter a summary judgment against him.
A summary judgment is when the court decides on a particular case without calling witnesses to testify in a trial.
Pursuant to Section 103 (2) of the Income Tax Act 1967, a person ordered to pay the assessment has to settle the payment with LHDN even if an appeal has been filed.
On Feb 4, the government, through IRB, filed a bankruptcy notice against Najib for failing to pay the RM1.69 billion.
On Monday, the High Court dismissed Najib’s application for a stay of execution of its order for him to pay the tax arrears to IRB.
Najib then filed an appeal against the High Court’s decision in the Court of Appeal.
On June 25, 2019, the previous Pakatan Harapan government, through IRB filed the suit against Najib demanding him to settle the unpaid tax with interest at 5 per cent, a year from the date of judgment, as well as costs and other relief deemed fit by the court.
The government alleged that Najib had failed to pay his income tax from 2011 to 2017 within the stipulated 30-day period after assessment notices were issued by the IRB. – New Malaysia Herald