Abdul Azeez gets leave to challenge HASiL's RM4.8 million tax settlement

KUALA LUMPUR - The High Court today granted former Lembaga Tabung Haji (TH) chairman Datuk Seri Abdul Azeez Abdul Rahim leave to commence judicial review proceedings against the Inland Revenue Board (HASiL) over its alleged unilateral cancellation of a tax settlement agreement involving RM4.8 million, including penalties.

Judge S. Indra Nehru granted leave after finding that the application raised legal issues and had sufficient merit to warrant a full hearing.

Meanwhile, lawyer Datuk Amer Hamzah Arshad, representing Abdul Azeez, told reporters that the court had also granted an ad interim stay, temporarily restraining HASiL from taking further action against his client pending the disposal of an inter partes application for a stay.

"The court has fixed Nov 16 for case management to determine the hearing dates for the inter partes stay application and the judicial review," he said.

Also present at the proceedings was Senior Federal Counsel Ng Siew Wee, representing the Attorney General's Chambers (AGC).

In his judicial review application filed on Sept 6, Abdul Azeez is seeking to quash HASiL’s decision to unilaterally cancel a settlement agreement dated Feb 9, 2022, as well as a subsequent composite assessment notice dated March 22, 2022, covering the years of assessment from 2011 to 2020.

Among other things, he contends that the agreement and composite assessment notice are final and legally binding, and is seeking a court order compelling HASiL to honour the agreement.

Abdul Azeez claimed that HASiL had conducted a tax investigation against him in late 2021 or early 2022, which subsequently led to the agreement dated Feb 9, 2022.

Under the agreement, both parties reached a settlement on tax liabilities and penalties amounting to RM4.8 million for the years of assessment 2011 to 2020, which he said he had subsequently paid in instalments as agreed. - BERNAMA