AGC objects to former Tabung Haji chairman Abdul Azeez’s bid to challenge IRB over RM4.8m tax settlement

On October 8, the Attorney General's Chambers (AGC) lodged an objection to former Tabung Haji chairman Datuk Seri Abdul Azeez Abdul Rahim's attempt to challenge the Inland Revenue Board (IRB) in a judicial review over a tax settlement of RM4.8 million. Senior Federal Counsel (SFC) Ng Siew Wee stated that the matter was premature as the letter from the IRB to Abdul Azeez on August 7 indicated that a new tax computation would be issued in due course, without raising a fresh assessment or demanding payment of a specific sum.

The AGC argued that Abdul Azeez was not instructed to pay any additional tax, and no new assessment had been issued at the time the application was commenced. Lawyers Nicholas Mark Pereira, Datuk Amer Hamzah Arshad, and Tan Sri Dzulkifli Ahmad represented Abdul Azeez, while SFC Ng, along with IRB Senior Revenue Counsel Marina Ibrahim, appeared for the AGC.

Abdul Azeez is challenging the IRB's unilateral cancellation of an agreement on February 9, 2022, and the subsequent notice of composite assessment on March 22, 2022, related to assessment years 2011 to 2020. The AGC maintains that the agreement is final and conclusive under Section 96A of the Income Tax Act 1967, and they seek a court order compelling the IRB to adhere to the agreement. A decision on Abdul Azeez's leave application is expected on November 11.