00:00The Shah Alam High Court heard today that a notice of additional taxation issued by
00:06the Inland Revenue Board to Naeema Khalid for RM 313.8 million is flawed and unlawful.
00:14As Saravana Kumar, representing the widow of the late Dayim Zainuddin, said his client
00:19was being double-taxed on her income.
00:21He said Section 45 Sub 2A of the Income Tax Act 1967 allows a wife to be jointly taxed
00:28with her husband, which Naeema has chosen to do.
00:32Saravana told the court that LHDN sent a letter to Dayim dated June 12, 2023, stating that
00:37his wife had acquired an additional RM 350 million in Ilham Baru Sundar Perhat in 2018.
00:45He claimed that although Dayim and LHDN had reached a settlement, the tax authority later
00:50issued a separate letter to Naeema on the same subject matter.
00:54Last year, Naeema filed her application for leave to commence judicial review proceedings
00:59to quash LHDN's demand for RM 313.8 million in tax arrears.
01:05She contends that LHDN cited the wrong provisions of the law when issuing its Notice for Tax
01:10Assessment for 2018.
01:13Natasha Bust, FMT News.
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