Appeals court grants Najib and son stay of bankruptcy action in RM1.7b tax case

The Court of Appeal in Putrajaya has granted former Prime Minister Datuk Seri Najib Razak and his son, Datuk Mohd Nazifuddin, a stay of bankruptcy proceedings.

This decision overturns a previous High Court ruling and allows them time to appeal against additional tax assessments from the Inland Revenue Board (IRB) before the Special Commissioners of Income Tax (SCIT).

The IRB is pursuing recovery of substantial tax arrears from both individuals, totaling RM1.69 billion from Najib and RM37.6 million from Nazifuddin.

The stay was deemed necessary due to specific issues requiring resolution before the SCIT.

PUTRAJAYA, Sept 4 — The Court of Appeal here today granted former Prime Minister Datuk Seri Najib Razak and his son, Datuk Mohd Nazifuddin, a stay of bankruptcy proceedings against them.

A three-man bench comprising Justices Datuk Dr Alwi Abdul Wahab, Datuk Dr Shahnaz Sulaiman and Datuk Ong Chee Kwan allowed their appeals to set aside the High Court’s decision on Nov 17 last year, which had dismissed their applications for a stay.

Delivering the unanimous decision, Justice Alwi said the stay was warranted as the appellants had raised specific issues to be determined before the Special Commissioners of Income Tax (SCIT), which constituted sufficient grounds for granting the applications.

Najib and Nazifuddin had sought a stay of the bankruptcy proceedings pending the disposal of their appeals before the SCIT against additional tax assessments issued by the Inland Revenue Board (IRB).

The bankruptcy proceedings stemmed from separate High Court decisions granting the IRB summary judgments against the father and son over unpaid tax arrears for the 2011 to 2017 assessment years.

The IRB is seeking to recover RM1.69 billion from Najib and RM37.6 million from Nazifuddin. — Bernama

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布城上诉法院已批准前首相拿督斯里纳吉布拉扎克及其儿子拿督莫哈末纳兹福丁暂停破产程序。

该决定推翻了高等法院之前的裁决，并允许他们有时间就税务局 (IRB) 的额外税务评估向所得税特别专员 (SCIT) 提出上诉。

马来西亚内陆税收局正在追讨这两名个人的巨额欠税，其中纳吉布欠税16.9亿令吉，纳兹夫丁欠税3760万令吉。

由于需要特别刑事调查小组 (SCIT) 解决一些具体问题，因此认为有必要进行此次停留。

布特拉贾亚，9月4日——上诉法院今天批准前总理拿督斯里纳吉布拉扎克及其儿子拿督莫哈末纳兹福丁暂缓针对他们的破产程序。

由法官拿督阿维·阿卜杜勒·瓦哈卜、拿督沙赫纳兹·苏莱曼和拿督翁志坤组成的三人法官小组批准了他们的上诉，推翻了高等法院去年 11 月 17 日驳回他们暂缓执行申请的裁决。

阿尔维法官在宣读一致裁决时表示，暂缓执行是合理的，因为上诉人提出了具体问题，需要由所得税特别专员（SCIT）来决定，这构成了批准申请的充分理由。

纳吉布和纳齐夫丁曾寻求中止破产程序，等待税务上诉法院对他们针对内陆税收局 (IRB) 发出的额外税款评估提出的上诉作出裁决。

破产程序源于高等法院的几项裁决，这些裁决授予了税务局针对这对父子未缴纳 2011 年至 2017 年评估年度税款的简易判决。

马来西亚内陆税收局（IRB）正寻求向纳吉追讨16.9亿令吉，向纳兹夫丁追讨3760万令吉。——马新社

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