KUALA TERENGGANU: A construction company director was fined RM9,000 and imposed a special penalty of RM536,549.13 by the Magistrate's Court here Wednesday (Dec 20) after she pleaded guilty to failing to submit tax returns to the Inland Revenue Board (IRB) for two years.
Magistrate Yuhanis Mohd Roslan meted out the sentence on Nur Faraziela Mohamad, 42, and ordered her to pay the overdue tax for the assessment years 2019 and 2020 amounting to RM178,849.71.
The woman paid the fine.
Based on the charge, Nur Faraziela, who is also a major shareholder of Cherang Sepadu Sdn Bhd, had failed to submit the Income Tax Statements (Form C) for the assessment years 2019 and 2020.
The taxable revenue for 2019 was RM28,083 for which a tax of RM4,774.11 was due, whereas the taxable revenue for 2020 was RM900,315 with a tax of RM174,075.60.
The charge was framed under Section 112(1A) of the Income Tax Act 1967, which is punishable by a fine of between RM1,000 and RM20,000 or a prison term of not more than six months, or both, and a special penalty of three times the taxes owed.
IRB prosecuting officer Noor Mazida Buliami appeared for the prosecution, while the company director was unrepresented. - Bernama
