Company director fined for not submitting income tax return forms

AUDREY DERMAWAN

GEORGE TOWN: A company director was fined RM4,000, in default of six months' jail, after he pleaded guilty to two counts of failing to submit his income tax return forms for the assessment year of 2013 and 2014.

Abdul Wahab E S Mohamed Hanifa, of Restoran Kapitan Sdn Bhd, paid the fine.

He had pleaded guilty to two counts of failing to submit income tax return forms for the assessment year of 2013 and 2014, when the charges were read out to him before magistrate Mohamad Amin Shahul Hamid.

He was charged under Section 112(1) of the Income Tax Act 1967, which carries a fine of between RM200 and RM2,000, or a maximum six months' jail, or both, upon conviction.

Abdul Wahab was unrepresented, while the Inland Revenue Board’s prosecuting officer, Shoba Dorai Rajah, prosecuted.

According to the facts of the case, Abdul Wahab had failed to submit income tax return forms for the assessment year of 2013 and 2014 within seven months of the stipulated deadline.

A summons was then filed at the magistrate's court here.