JOHOR BARU: A construction and maintenance company director has been slapped with a RM1.284mil penalty for tax evasion with an additional RM23,000 in fines for failure to file three years of the company's tax returns.
The accused, Yusof Ahmad, 38, pleaded guilty when the charges were read before Magistrate Nur Fatin Mohamad Farid at a Magistrate's Court here Tuesday (Oct 17).
According to the charge sheet, Yusof, as the company’s director, had failed to submit its income statement in Form C to the Inland Revenue Board (LHDN) director-general without a reasonable excuse between 2019 and 2021.
He was charged under Section 112(1A) of the Income Tax Act 1967 for failure to submit the form and evading tax for the 2019 and 2020 financial years on the company’s taxable income totalling up to RM1.78mil.
The taxes Yusof was accused of evading were RM293,126 (for 2019) and RM134,967 (for 2020).
He was also charged under Section 112(1) of the Income Tax Act 1967 for failing to file the income statement in Form C for the 2021 assessment year.
The case was handled by LHDN prosecuting officer Mazlan Alias while Yusof was unrepresented.
In his appeal, Yusof requested the court to allow him to pay the penalties and fines in installments.
Mazlan, in his argument, asked the court to hand down an appropriate punishment as the company was issued compounds in the past for failure to submit the forms in 2003, 2009, 2015, 2016, 2017 and 2018.
Magistrate Nur Fatin then set a fine of RM15,000 and a special penalty of RM1.284mil for the first charge, which must be paid within 12 months.
Yusof was fined RM8,000 for the second charge.
