: The Director of Narita Shipping & Transport Sdn Bhd pleaded not guilty at the Magistrates Court here today on a charge of failing to submit company income statements for two consecutive years of assessment., 41, was required under Section 77A of the Income Tax Act 1967 to submit the logistic company’s statement of income through Form C for the assessment years 2020 to 2021 to the Inland Revenue Board .
Meanwhile, in the same court, Syed Azhar Syed Sahat, 51, a construction company director pleaded not guilty to two charges for failing to submit personal income statements for five assessment years. For the first charge, Syed Azhar is accused of failing to declare a taxable income of RM74,862, for which a tax of RM6,621 was payable for the assessment year of 2016; and RM135,166 for which the tax was RM19,339 for the assessment year of 2018.
Both the accused were charged under Section 112 of the Income Tax Act 1967, which is punishable by a fine of up to RM20,000 or imprisonment not exceeding six months or both, and liable to a special penalty of three times the sum of taxes owed, upon conviction.
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