Facebook Quiz on IRB tax recovery action. 想请问有关LHDN的东西 去年被LHDN罚款说少报税了要罚RM30K，然后最后是可以分2年分期付款的，可是由于今年MCO的情况下我没有准时还钱。本来是到这个月要还第11期了的可是我却还到第七期而已。 故事开始是～前天突然收到“Kes Mahkamah”的信 ，打开看看里面写着12月20号要上法庭然后要一次过还RM25k多等等的费用。过后我就有立刻打电话询问LHDN，我说我有还只是迟了，可是他说他们并没可以让我分期付款还的rekod……他们的rekod是我需要一次过还的，过后我便拿着之前他们发给我可以分期付款的信给他们看，他们看了过后就转说是我迟还钱所以现在不能给我分期要一次过还清，不然就被告上法庭而且之前钱的钱要从新算过再加钱。然后要以新的amount从新申请过分期付款… 我想请求大家是有什么方法解决这个问题吗？我真的不能继续分期付款了吗？如果我现在把他还到准时是第11期也不能吗？ Full story in our blog https://lnkd.in/gm4iepsj Disclaimer : This material has been prepared for general informational purposes only and is not intended to be relied upon as tax, legal or other professional advice. 퐕퐢퐬퐢퐭 퐮퐬 Wisma 퐊퐓퐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru Wisma 퐓퐇퐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru 퐊퐓퐏 (퐀퐮퐝퐢퐭,퐓퐚퐱, 퐀퐝퐯퐢퐬퐨퐫퐲) An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients Website www.ktp.com.my Instagram https://bit.ly/3jZuZuI Linkedin https://bit.ly/3sapf4l Telegram http://bit.ly/3ptmlpn 퐓퐇퐊 (퐒퐞퐜퐫퐞퐭퐚퐫퐢퐚퐥, 퐀퐜퐜퐨퐮퐧퐭/퐏퐚퐲퐫퐨퐥퐥, 퐀퐝퐯퐢퐬퐨퐫퐲) A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients Website www.thks.com.my Facebook https://bit.ly/3nQ98rs

1. 去年被LHDN罚款说少报税了要罚RM30K，
然后最后是可以分2年分期付款的，可是由于
今年MCO的情况下我没有准时还钱。
本来是到这个月要还第11期了的可是我却还到
第七期而已。
故事开始是～前天突然收到“Kes
Mahkamah”的信 ，打开看看里面写着12月
20号要上法庭然后要一次过还RM25k多等等
的费用。….
… 我真的不能继续分期付款了吗？如果我现在
把他还到准时是第11期也不能吗
AskKtpTax 03/12/21
Facebook 问题

2. Facebook quiz :
Last year, I was fined by LHDN for under-
declaring the tax and I was fined RM30K with
2 years instalments.
Because of the MCO this year, I did not pay
the money on time. Originally, it was the 11th
issue this month, but I was only going to the
seventh issue.…
I suddenly received a letter from "Kes
Mahkamah" the day before yesterday. I
opened it and saw that it said that I would go
to court on December 20 and I had to pay
more than RM25k in one go. ….…
Can I really continue to pay in installments?
Can't it be the 11th issue if I return him on
time now?
03/12/21
AskKtpTax

3. AskKtpTax
LHDN can file a recovery action
against taxpayer if no payment is
made after 30 days from the services
of the Notice of Assessment (NOA).
03/12/21

4. A writ saman (writ of summons) and
pernyataan tuntutan (statement of
claim) will be served to taxpayer.
If taxpayer does not enter
appearance within 14 days, a
judgement in default of appearance
(JID) will be entered against
taxpayer.
Once a JID is entered, LHDN can
proceed to execute the JID against
taxpayer.
03/12/21
AskKtpTax

5. If summary judgement is entered,
LHDN will proceed to file bankruptcy
proceedings against taxpayer to
recover the taxes.
Once summary judgement is entered,
taxpayer must by lumpsum.
Thus, negotiate for instalment
scheme before summary judgement
is entered
AskKtpTax 03/12/21

6. A summary judgement means a
judgment can be entered against
taxpayer without having to go for a
trial.
The Court will not entertain any
challenges on the correctness of the
assessment.
The challenges can only be done at
the Special Commission of Income
Tax.
AskKtpTax 03/12/21

7. Instalment scheme S103(7) ITA 1967
Where any tax is payable in
accordance with subsection (2), the
Director General may allow the tax
to be paid by instalments in such
amounts and on such dates …. in the
event of default in payment of any
one instalment on the date specified
for payment the balance of the tax
then outstanding shall be due and
payable on that date and …
03/12/21
AskKtpTax

8. Instalment scheme S103(7) ITA 1967
… shall without any further notice
being served … and that sum shall be
recoverable as if it were tax due and
payable under this Act.
AskKtpTax 03/12/21

9. AskKtpTax
A consent judgment will be recorded
before the Court when both parties
(taxpayer and LHDN) agree to the
instalment plan.
03/12/21

10. A lapse in the any one of payment,
the Consent Judgement will be
revoked and the tax will be become
due and payable immediately.
AskKtpTax 03/12/21

11. No bankruptcy/winding up
proceeding will be filed against
taxpayer as long as payment is made
AskKtpTax 03/12/21