Company, directors charged with failure to maintain records, issuing incomplete tax invoices

KUALA LUMPUR — A jewelry trading company and its four directors pleaded not guilty in the Sessions Court today to 25 charges of failing to maintain records and issuing incomplete tax invoices between March 2018 and Aug 2020.

On the first charge, Suisse Quiest Sdn Bhd was accused of failing to keep complete and accurate records for a transaction amounting to RM1,800, the input tax declared in the GST-03 statement for the taxable period from August to September 2018.

The company also faces six charges of failing to maintain complete and accurate records of the input tax amounts declared for transactions involving six supplier companies at an office unit in Setiawangsa between March 2, 2019, and Aug 26, 2020.

It was charged under Section 36(1) of the Goods and Services Tax Act 2014 (Act 762), which is punishable by a maximum fine of RM50,000 or imprisonment of up to three years, or both, upon conviction.

The four company directors—Zainuddin Hasim @ Hussain, 42, Nazri Mohd Sidi, 47, Che Sukri Che Abu Bakar, 67, and Saodah Asmuni, 45—were each charged with 14 counts of failing to maintain complete and accurate records of the input tax amounts declared for transactions involving the same six suppliers, at the same place and dates.

They were charged under Section 36(1) of the Goods and Services Tax Act 2014, which is punishable by a maximum fine of RM50,000 or imprisonment of up to three years, or both, upon conviction.

The four directors were also charged with an additional four counts of issuing tax invoices lacking the required details at the same place and dates.

These charges were brought under Section 33(2)(b) of the Goods and Services Tax Act 2014 (Act 762), which carries a maximum fine of RM30,000 or imprisonment of up to two years, or both, upon conviction.

Judge Datuk Nu’aman Mahmud Zuhudi denied bail for the company and the four accused, stating that summons cases are not eligible for bail, and set July 31 for the next hearing.

The prosecution was led by Kuala Lumpur Royal Malaysian Customs Department prosecutor Mazliza Abdul Wahib, while lawyer Zulkifli Awang represented Suisse Quiest Sdn Bhd and the four directors. — BERNAMA