THE Kuala Lumpur High Court was told there was no provision in the Income Tax Act 1967 that prevented Rosmah Mansor from being prosecuted for money laundering and failing to declare her income to the Inland Revenue Board (IRB).
Deputy public prosecutor Poh Yih Tinn said Rosmah’s claim the court had taken over the Special Commissioners of Income Tax’s (SCIT) functions was baseless.
He said this in an affidavit-in-reply, which was filed today in response to Rosmah’s application to strike 12 charges of money laundering involving RM7,097,750 and five counts of failing to declare her income to the IRB.
“There is no provision under the framework of the Income Tax Act 1967 that prevents or prohibits the prosecution of non-compliance under section 77(1) of the same law, unless and until the applicant’s (Rosmah) dispute regarding the issue of taxable income is decided by SCIT,” he said.
Poh denied Rosmah’s claims that the 17 charges against her were baseless, defective, premature, inconclusive and did not disclose any offence in law.
“The reasons given by the applicant do not reflect the correct legal position.
“The issue of whether the description of the subject of the 13th to 17th charge amounts to the type of income that can be taxed (chargeable income), and is a question decided according to section 4 of the same law. It does not depend on the existence of any order, instruction, request or assessment by the IRB,” he said.
Rosmah, 71, who is the wife of former prime minister Najib Razak, filed the notice of motion to be acquitted of the 17 charges against her on October 4, 2020.
She allegedly committed the offences at Affin Bank Bhd, Bangunan Getah Asli Branch, Jalan Ampang, Kuala Lumpur, between December 4, 2013, and June 8, 2017, and at IRB, Kompleks Bangunan Kerajaan, Jalan Tuanku Abdul Halim, Kuala Lumpur, from May 1, 2014, until May 1, 2018. – Bernama, September 21, 2023.