SEREMBAN: The owner of a water filter sales and maintenance company pleaded not guilty in the magistrate's court here today to two charges of failing to submit her income tax statement from 2017 to 2021, involving income tax valued at RM83,504.
Noorzadila Saman, 38, made the plea before Magistrate Noorhafizah Ishak.
According to the first charge, Noorzadila failed to submit income statements in Form B for 2017 and 2018 on or before June 30 of the following year to the director-general of the Inland Revenue Board without reasonable cause, involving a taxable income of RM248,392.
For the second charge, she failed to submit income statements in Form B for the years 2019, 2020, and 2021 on or before June 30 of the following year to the director-general of the Inland Revenue Board without reasonable cause, involving a taxable income of RM367,839.
Consequently, she committed an offence under Section 112(1A) of the Income Tax Act 1967, which is punishable under the same section and act.
If convicted, she may face a fine of not less than RM1,000 and not more than RM20,000 or imprisonment for a term not exceeding six months or both, along with a special penalty of three times the amount of tax that should have been imposed.
The case is handled by Inland Revenue Board officers Hood Ismail and Afiq Ahmad Tajuddin, while Noorzadila is represented by lawyer Asmawi Ismail.
The court set Dec 29 for document submission.