00:01Former Tabung Haji Chairman Abdul Aziz Abdul Rahim has applied to the High Court for leave
00:07to challenge the Inland Revenue Board's decision to cancel a RM4.8 million tax settlement agreement
00:13he reached with the agency four years ago.
00:17Aziz is seeking to quash LHDN's cancellation of the agreement struck on February 9, 2022
00:24and a composite assessment issued one month later covering assessment years 2011 to 2020.
00:31In the application filed last month, Aziz asked the court to compel LHDN to abide by the agreement.
00:39At the hearing, before High Court Judge S. Indra Nehru today, Senior Federal Counsel Ng Siwi,
00:46representing the Attorney General's chambers, objected to the application arguing it was premature.
00:53She said LHDN had yet to issue any fresh assessment or determine the additional tax payable by Aziz.
01:01Ng also said that the letter to Aziz dated August 7 had merely informed him that the settlement agreement
01:08and composite assessment had been cancelled.
01:12Aziz's lawyer, Nicholas Mark Pereira, argued that the settlement, made under Section 96A of the Income Tax Act 1967
01:20and given effect through the composite assessment, could not simply be undone by LHDN.
01:27He said the agreement and assessment, once made, was final and conclusive
01:32and that Aziz had surrendered his right to appeal against it.
01:37The judge fixed November 11th to deliver her decision.
01:40Roman Dawi Gapari, FMT
