AGC objects to former Tabung Haji chairman Abdul Azeez’s bid to challenge IRB over RM4.8m tax settlement

The Attorney General's Chambers has opposed Abdul Azeez's request to review an IRB decision cancelling a RM4.8 million tax settlement agreement.

The IRB's letter did not demand immediate payment or present a new tax assessment, rendering the judicial review application premature.

Abdul Azeez contends the tax agreement is legally binding and seeks a court order for IRB compliance with the said agreement.

KUALA LUMPUR, Oct 8 — The Attorney General’s Chambers (AGC) has objected to former Lembaga Tabung Haji (TH) chairman Datuk Seri Abdul Azeez Abdul Rahim’s application for leave to commence judicial review proceedings against the Inland Revenue Board (IRB), over its alleged unilateral cancellation of an agreement on the settlement of RM4.8 million in tax and penalties.

Senior Federal Counsel (SFC) Ng Siew Wee said the application was premature as the impugned letter issued by the IRB to the former Baling MP on August 7 stated that a new tax computation would be issued in due course and did not raise a fresh assessment or demand payment of any quantified sum.

Ng said the impugned letter stated that a review of the case had uncovered new findings and facts concerning income allegedly omitted from the agreement, resulting in the cancellation of the agreement and consequently, the composite assessment with a new tax computation to be issued in due course.

“Abdul Azeez was not directed by the impugned letter to pay any additional tax. No amount of additional tax was determined. No fresh assessment had been issued at the time the present application was commenced,” she said during the hearing of the leave application by Abdul Azeez before Judge S Indra Nehru at the High Court here, today.

Lawyers Nicholas Mark Pereira, Datuk Amer Hamzah Arshad and Tan Sri Dzulkifli Ahmad appeared for Abdul Azeez, while SFC Ng appeared for the AGC, together with IRB Senior Revenue Counsel Marina Ibrahim.

In his application for leave to commence judicial review proceedings filed on September 6, Abdul Azeez is seeking to quash the IRB’s decision to unilaterally cancel the agreement dated February 9, 2022, and the subsequent notice of composite assessment dated March 22, 2022, involving the assessment years 2011 to 2020.

Among others, Abdul Azeez is contending that the agreement and subsequent composite assessment notice is final and conclusive per the law and is also asking for a court order compelling IRB to abide by said agreement.

Abdul Azeez claimed that the IRB had conducted a tax investigation against him in late 2021 or early 2022, which resulted in the agreement dated February 9, 2022.

He said under the agreement, both parties had agreed on the settlement of RM4.8 million in taxes and penalties for assessment years 2011 to 2020, adding that he had settled the amount through instalments as agreed.

Meanwhile, Nicholas submitted that the agreement was a written statutory agreement made pursuant to the power under Section 96A of the Income Tax Act 1967 and subsequently given effect through a formal composite assessment.

“Our position is that under Section 96A(6) of the Income Tax Act, once a composite assessment is made, it is final, conclusive and cannot simply be cancelled.

“This was not some letter written by a junior officer. It was a written statutory agreement, pursuant to power under the Act, which was then given effect by a formal assessment. It was signed by the respondent himself, the Director General of IRB at that time,” he said.

Justice Indra fixed November 11 to deliver her decision on the leave application. — Bernama

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总检察署反对阿卜杜勒·阿齐兹要求复核内陆税收局取消一项价值 480 万令吉的税务和解协议的决定。

IRB 的信函并未要求立即付款或提出新的税务评估，因此司法审查申请为时尚早。

阿卜杜勒·阿齐兹认为该税务协议具有法律约束力，并寻求法院命令，要求税务局遵守该协议。

吉隆坡，10 月 8 日——总检察署反对前朝圣基金局 (TH) 主席拿督斯里阿卜杜勒·阿齐兹·阿卜杜勒·拉希姆申请对内陆税收局 (IRB) 提起司法审查程序，指控其单方面取消了一项关于 480 万令吉税款和罚款的和解协议。

联邦高级律师黄秀伟表示，该申请为时尚早，因为内陆税收局于 8 月 7 日向这位前巴林国会议员发出的被质疑信函中表示，将在适当时候发出新的税款计算，并未提出新的评估或要求支付任何量化的金额。

吴先生表示，被质疑的信函指出，对该案件的审查发现了有关协议中据称遗漏的收入的新发现和事实，导致该协议被取消，因此，将适时发布包含新的税款计算的综合评估报告。

“被质疑的信函并未指示阿卜杜勒·阿齐兹缴纳任何额外税款。也没有确定额外税款的数额。在提起本申请时，尚未发出新的评估通知，”她在今天高等法院法官S·因德拉·尼赫鲁面前审理阿卜杜勒·阿齐兹的上诉许可申请时说道。

律师 Nicholas Mark Pereira、Datuk Amer Hamzah Arshad 和 Tan Sri Dzulkifli Ahmad 代表 Abdul Azeez 出庭，而 SFC Ng 代表总检察署出庭，IRB 高级税务律师 Marina Ibrahim 也出庭。

阿卜杜勒·阿齐兹于 9 月 6 日提交了申请，请求准许其启动司法审查程序。他寻求撤销内陆税收局单方面取消 2022 年 2 月 9 日协议以及随后于 2022 年 3 月 22 日发出的综合评估通知的决定，该通知涉及 2011 年至 2020 年的评估年度。

阿卜杜勒·阿齐兹等人认为，根据法律，该协议及后续的综合评估通知是最终的、具有决定性的，他还要求法院下令强制内陆税收局遵守该协议。

阿卜杜勒·阿齐兹声称，税务局在 2021 年末或 2022 年初对他进行了税务调查，最终导致了 2022 年 2 月 9 日的协议。

他表示，根据协议，双方同意就 2011 年至 2020 年评估年度的 480 万令吉税款和罚款达成和解，并补充说，他已按照约定分期支付了这笔款项。

与此同时，尼古拉斯表示，该协议是根据 1967 年所得税法第 96A 条的授权制定的书面法定协议，随后通过正式的综合评估生效。

“我们的立场是，根据所得税法第 96A(6) 条，一旦做出综合评估，该评估就是最终的、决定性的，不能简单地取消。

他说：“这不是下级官员写的一封信。这是一份根据该法案授权签订的书面法定协议，并经过正式评估后生效。该协议由当时的内陆移民局局长本人签署。”

因德拉法官已将11月11日定为就上诉申请作出裁决的日期。——马新社

证人向法庭作证称，他曾向哈姆扎·扎伊努丁的前助手支付了35万令吉现金，以换取马来西亚皇家警察的招标项目。

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