SEREMBAN: A property management firm and its two board directors have claimed trial in the Sessions Court here to two counts of failing to pay service tax on Thursday (Aug 14).
Mat Sham Ahmad, who also represented another director Md Samlan Ahmad and the company Tanjung Tuan Properties Sdn Bhd, pleaded not guilty after the charges were read to them before judge Mohamad Kamil Nizam.
For the first charge, the company and the duo were charged with failing to pay service tax for the taxable period from May 1 to June 30, 2024 as required under Section 26(4) of the Service Tax Act 2018.
This was an offence under Section 26(8), read together with Section 78 (1) of the same legislation, which carries a penalty of up to RM50,000 fine or a jail term not exceeding three years or both upon conviction.
For the second charge, they had allegedly failed to do the same for the taxable period from July 1 till Aug 31, 2024.
Both offences were allegedly committed on July 31, 2024 at the Customs office in Port Dickson.
Customs prosecuting officer Nur Nadia Mohd Rais then asked the court for a mention date for the submission of documents.
The accused were unrepresented.
Judge Mohamad Kamil fixed Oct 16 for mention.
