After former Malaysian Prime Minister Najib Tun Razak and his son Mohd Nazifuddin were sued by Malaysia’s Inland Revenue Board (IRB), his daughter has now been ordered to pay unpaid RM10.3 million (US$2.6 million) in income tax from 2011 to 2017.
The Malaysian government as the plaintiff filed a writ of summons and statement of claim through the IRB on July 24 at the Shah Alam High Court in Selangor, naming Nooryana Najwa Mohd Najib, 31, as the defendant.
According to the statement of claim, the Malaysian Government alleges Nooryana Najwa failed to submit the Individual Real Estate Forms under Section 77 of the Income Tax Act 1967 for the assessment year 2011 to 2017 to the IRB.
The Government of Malaysia has said that an assessment under subsection 90 (3) of the Tax Act including penalties has been raised through the Notice of Assessment dated March 15, 2019.
The Malaysian government claims that because Nooryana Najwa failed to pay the amount of taxable income from 2011 to 2017 within 30 years from the date of submission of the Notice of Assessment stipulated under Section 103 of the Income Tax Act 1967, a 10 percent tax increase was imposed.
The plaintiff said the defendant still failed to explain the entire income tax along with the 10 percent increase payable within the 60 days stipulated under Section 103, resulting in a further five percent tax increase on the defendant.
The Malaysian government alleges that the defendants have still failed to pay the amount of their income tax due, including a total increase of RM10,335, 292.36.
The amounts of back-taxes owed by Nooryana are:
- RM2,807,452.42 (2011),
- RM30,738.28 (2012),
- RM6,943,811.07 (2013),
- RM313,967.02 (2014),
- RM56,048.65 (2015),
- RM158,922.46 (2016)
- RM24,352.46 (2017)
The Malaysian government therefore demanded from the defendants a sum of RM10,335, 292.36, interest on the sum of RM10,335, 292.36 at a rate of five per cent per annum from the date of judgment to the date of realization, costs and other relief deemed appropriate by the court.
The case was set for e-review of the case on Sept 12 before the Senior Assistant Registrar of the Shah Alam High Court, S.S.Miniini Anne, the party involved in handling the case online without having to appear in court.
On June 25, the Malaysian government through the IRB filed a lawsuit against Najib, 66, demanding him pay RM1.69 billion in income tax for the years 2011 and 2017 and on July 24, Mohd Nazifuddin, 36, also demanded that the IRB ask him to pay RM37.6 million unpaid income tax from 2011 to 2017.
On July 24, the IRB also filed a lawsuit against former Federal Territories Minister Tengku Adnan Tengku Mansor for demanding him pay RM57.17 million in unpaid tax revenue from 2012 to 2017.
All three cases were filed in the Kuala Lumpur High Court.