SEREMBAN – A company owner was charged in the Magistrate’s Court here today with failing to submit income statements for the year from  2017 to 2021 involving income tax of RM90,606.43.

Noorzadila Saman, 38, pleaded guilty to the charge before Magistrate Norhafizah Ishak.

She was charged with failing to submit an income statement in Form B for the assessment years 2017 to 2021 on or before June 30 of the following year of the years of assessment to the Director-General of the Inland Revenue Board (IRB) without reasonable cause involving taxable income amounting to RM646,498.

The charge is framed under Section 112(IA) of the Income Tax Act 1967 which provides a maximum fine of RM20,000 or imprisonment not exceeding six months or both as well as a special penalty of three times the tax amount if convicted.

In mitigation, Noorzadila, unrepresented, said she regretted her mistake and promised not to repeat it.

She said it was also because she did not fully understand the IRB online system and that she was supporting her three children and her mother who has stage three ovarian cancer.

“I also don’t have a fixed income and depend on sales and have to pay the house and car loans every month,” she said.

The court then postponed the case and fixed Nov 24 for mention for Noorzadila to submit the relevant documents.

The prosecution was conducted by IRB prosecuting officers Muhammad Afiq Ahmad Tajuddin and Kwan Huey Shein. – BERNAMA