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23 November 2023
Gagal isytihar cukai, pengarah syarikat didenda, kena penalti khas RM899,657.64
Gagal isytihar cukai, pengarah syarikat didenda, kena penalti khas RM899,657.64
Bernama
November 23, 2023
Gagal isytihar cukai, pengarah syarikat didenda, kena penalti khas RM899,657.64
Majistret turut menetapkan tertuduh dipenjara tiga bulan jika gagal membayar denda dan tertuduh membayar denda. - Gambar hiasan
TAWAU: Pengarah sebuah syarikat perkhidmatan pengangkutan buah tandan segar sawit di sini didenda RM10,000 dan dikenakan penalti khas RM899,657.64 oleh Mahkamah Majistret di sini, hari ini selepas mengaku bersalah gagal isytihar cukai pendapatan syarikat selama tiga tahun.
Majistret Dayang Aidaku Amira Aminuddin menjatuhkan hukuman itu terhadap Chu Chen Yiap, 38,yang tidak diwakili peguam dan membuat pengakuan itu setelah pertuduhan dibacakan kepadanya.
Berdasarkan kertas pertuduhan, pengarah syarikat Indah Dutamas Sdn Bhd (IDSB) gagal mengemukakan penyata dalam Borang C bagi tahun taksiran 2017, 2018 dan 2021 yang mempunyai pendapatan bercukai RM1,628,090 dan boleh dikenakan cukai sebanyak RM299,885.88.
Chu dikehendaki mengemukakan penyata berkenaan kepada Ketua Pengarah Lembaga Hasil Dalam Negeri (LHDN) dalam tempoh tujuh bulan dari tarikh penutupan akaun iaitu pada atau sebelum 31 Julai 2018 (tahun taksiran 2017), 31 Julai 2019 (tahun taksiran 2018) dan 31 Julai 2022 (tahun taksiran 2021).
Ekoran perbuatan itu, tertuduh didakwa mengikut Seksyen 112(1A) Akta Cukai Pendapatan 1967 yang memperuntukkan hukuman denda tidak kurang RM1,000 sehingga RM20,000 atau penjara maksimum enam bulan atau kedua-duanya dan penalti khas sebanyak tiga kali ganda amaun cukai yang dikenakan, jika sabit kesalahan.
Dayang Aidaku turut menetapkan tertuduh dipenjara tiga bulan jika gagal membayar denda dan tertuduh membayar denda.
Selain itu, mahkamah turut memerintah tertuduh menjelaskan penalti khas itu kepada LHDN serta menyerahkan Borang C iaitu borang nyata cukai pendapatan kepada LHDN dalam tempoh 30 hari dari tarikh hari ini.
Kes pendakwaan dikendalikan Pegawai Pendakwa LHDN, Mohd Arif Hermansah dan Mohd Kamarulzaman Mohd Nor
-- BERNAMA
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