THE Kuala Lumpur High Court has set December 13 to hear Rosmah Mansor’s application to strike out money laundering and tax evasion charges involving more than RM7 million brought against her.

The wife of former prime minister Najib Razak, who filed the application through Messrs Reza Rahim & Rajivan, said the charges were defective.

Rosmah said there was no order, directive, request, or demand indicating that the sums named in the charges were subjected to tax payment under the Income Tax Act (ITA) 1967.

“At all material times, the Inland Revenue Board (IRB) director-general has never delivered any assessment, requests, or demands as provided under the ITA.

“The right to determine whether those amounts are subject to taxation in a situation where the tax assessment is disputed is with the Special Commissioners of Income Tax (SCIT) and not the court.

“The criminal court is not the appropriate forum for such determination. If the (criminal) court continues to hear this case, it will usurp the function of SCIT,” Rosmah said.

Justice K. Muniandy will hear the application, which was filed yesterday, on December 13.

Rosmah faces 12 charges of money laundering involving RM7.1 million and five charges of failure to declare her income.

She is accused of committing the offences between December 4, 2013, and June 8, 2017.

Last year the High Court found Rosmah guilty of three corruption charges involving RM1.25 billion in connection with a project to provide 369 rural schools in Sarawak with solar energy.

She was sentenced to 10 years in jail for each charge, to be served concurrently, which means she will serve 10 years in jail.

She was also fined RM970 million in default of 30 years in jail but her sentence is on hold pending an appeal to the appellate court. – September 7, 2023.