MOHD NAJIB BIN HJ ABD RAZAK v Kerajaan Malaysia AMICUS CURIE BAR MALAYSIA

01i-18-05-2022w Federal Court (Mahkamah Persekutuan) 15 October 2023 • 01(i)-18-05/2022(W)

Catchwords

Income Tax Act 1967 (‘ITA’) tax arrears additional income tax taxpayer challenge to summary claim by the Inland Revenue Board section 106(3) ITA constitutional challenge tax liability ‘Pay first, dispute later’ system payment of tax upon assessment if taxpayer is successful, money is reimbursed Article 121 of the Federal Constitution ('FC') Article 5(1) FC Article 4(1) FC Article 8(1) FC whether there was usurpation of judicial power the Special Commissioners of Income Tax (‘SCIT’) are the judges of fact purpose of the ITA facilitate expeditious collection deter tax evasion whether summary judgment is the right method of collection of debt test of permissible classification certificate pursuant to section 142(1) ITA

Practice Areas

Constitutional Law Revenue Law Civil Procedure

Judges (5)

Abu Bakar bin Jais Coram Amar Abang Iskandar bin Abang Hashim Delivered Mary Lim Thiam Suan Coram Mohamad Zabidin bin Mohd Diah Coram Nallini Pathmanathan Coram

Parties (3)

BAR MALAYSIA Amicus Curiae Kerajaan Malaysia Respondent Mohd Najib bin Hj Abd Razak Appellant

Judgment

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Read on eJudgment

Source: eJudgment (01i-18-05-2022w)