KUALA LUMPUR: An officer of the Inland Revenue Board (IRB) told the High Court today that the IRB did not conduct an audit regarding the RM1 million allegedly received by Tan Sri Shahrir Ab Samad from Datuk Seri Najib Tun Razak.
Deputy Head of the Celebrity, Public and Various Entertainers Desk Audit Unit, IRB Assessment Division, Tuan Zulkfli Tuan Lah, 48, said there was no instruction from a superior officer for him to carry out the review following a complaint lodged by an investigating officer of the Malaysian Anti-Corruption Commission (MACC).
He said this when cross-examined by lawyer Datuk Syed Faisal Al-Edros Syed Abdullah Al-Edros who is representing Shahrir in the former Johor Bahru MP's trial on a charge of failing to declare to IRB RM1 million which he received from former prime minister Datuk Seri Najib Tun Razak via an AmIslamic Bank Berhad cheque dated Nov 27, 2013.
Syed Faisal Al-Edros: Tuan Zul (Zulkifli) informed a superior officer that Tan Sri Shahrir had received RM1 million as told by the investigating officer, but there was no instruction from the officer to carry out an audit review on the money?
Tuan Zulkifli: No instruction because the complaint (from the MACC officer) was made verbally and not in writing.
The 21st prosecution witness said personally he agreed that Shahrir was charged in court before investigations were carried out by the IRB, adding that Shahrir and the party who deposited the money (RM1 million) were not interviewed.
Tuan Zulkifli also conceded with the lawyer's suggestion that the IRB did not implement nine necessary measures to check the status of the RM1 million whether it should be reported as an income or otherwise because there were no instructions to do so by his superior.
He said the IRB should have issued a letter to the taxpayer requesting additional documents for an audit and if the board does not receive the documents, the taxpayer should have been called in for an interview to determine the veracity of the declaration, among others.
He said the nine measures should have been implemented before the charge is brought against Shahrir.
Tuan Zulkfli also agreed with Shahrir's other lawyer, Datuk Firoz Hussein Ahmad Jamaluddin that the accused was not charged under Section 113 of the Income Tax Act 1967 and no penalty was imposed under the section.
According to Tuan Zulkifli, the IRB has never conducted an additional assessment on the self-assessment made by Shahrir for the year 2013.
"To me, for an offence like this (not reporting income), there needs to be a review first, if (there is) something wrong then we take action. If there is no action (review), we cannot confirm whether the individual reported (income) or vice versa," he said.
The witness also agreed that in declaring an income, the taxpayer himself determines the category of money he receives, whether it is an income or a reimbursement.
Shahrir, 72, is alleged to have been involved in money laundering by not reporting his actual income in the income tax return form with regard to the RM1 million, which contravenes Section 113(1)(a) of the Income Tax Act 1967.
He allegedly committed the act at the IRB Duta Branch, Government Office Complex, Jalan Tuanku Abdul Halim here on April 25, 2014.
The charge, framed under Section 4(1) of the Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001, provides for a maximum fine of RM5 million or imprisonment of up to five years, or both, on conviction.
Hearing before Judge Datuk Muhammad Jamil Hussin continues on Dec 13.
-- BERNAMA
Bernama
Fri Nov 04 2022
An officer of the Inland Revenue Board (IRB) told the High Court today that the IRB did not conduct an audit regarding the RM1 million allegedly received by Shahrir Ab Samad from Najib Razak. - BERNAMA/Filepic
NIOSH sedia beri khidmat nasihat depani cabaran perubahan iklim
NIOSH bersedia memberikan khidmat nasihat serta rundingan bagi membantu kerajaan, majikan dan pekerja menghadapi cabaran berkaitan perubahan iklim.
Malaysia negara pertama terima visa haji
Malaysia menjadi negara pertama yang menerima pengeluaran visa haji daripada Kementerian Haji dan Umrah Arab Saudi bagi jemaah musim haji 1445H/2024.
Menteri Indonesia bincang isu pekerja migran dengan rakan sejawat dari Malaysia
Fauziyah harap Steven akan membawa penambahbaikan kepada dasar berkaitan tenaga kerja Indonesia.
Pahang peruntuk RM1.5 juta bantuan tunai bakal jemaah haji
Sebanyak 1,588 jemaah haji Pahang menerima sumbangan 'duit poket' berjumlah RM750 seorang bagi membantu meringankan beban bakal haji dalam melakukan persiapan melaksanakan rukun Islam kelima itu.
PRK Kuala Kubu Baharu: Pengundi jangan mudah percaya taktik fitnah - Ramanan
Ramanan berkata pengundi perlu lebih berhati-hati, dan sentiasa menyemak fakta apabila mendengar kempen politik yang dilakukan pihak lawan.
KEDA berhasrat tanam padi wangi, padi huma tahun ini
Lembaga Kemajuan Wilayah Kedah (KEDA) berhasrat membangunkan tanaman padi wangi dan padi huma di beberapa kawasan pertanian dalam wilayahnya, tahun ini.
Mesyuarat perundingan Enam Pihak Arab bincangkan perkembangan di Gaza
Mesyuarat perundingan Jawatankuasa Enam Pihak Arab itu membincangkan perkembangan serangan Israel ke atas Semenanjung Gaza.
Chegubard didakwa di Mahkamah Sesyen KL esok - Peguam
Badrul Hisham Shaharin atau dikenali Chegubard akan didakwa di Mahkamah Sesyen Kuala Lumpur esok atas pertuduhan memfitnah dan menghasut.
Pulau Pinang, kerajaan pusat bekerjasama tarik pelaburan semikonduktor
Kerajaan Pulau Pinang akan bekerjasama dengan Kerajaan Persekutuan untuk meneruskan usaha menarik pelaburan dalam sektor semikonduktor, termasuk segmen reka bentuk litar bersepadu (IC) di negeri itu.
Rakyat Malaysia di Jordan jadi duta produk PMKS negara
Menteri Pembangunan Usahawan dan Koperasi Datuk Ewon Benedick menyarankan rakyat Malaysia yang menetap di Jordan supaya memainkan peranan sebagai “duta” untuk mempromosikan produk perusahaan mikro kecil dan sederhana (PMKS) SERTA koperasi negara.