SHAH ALAM: The owner of a company linked to the purchase of gold items claimed trial at the Sessions Court here today to eight charges of submitting incorrect tax returns under the Goods and Services Tax (GST) Act worth RM2.22 million in 2017 and 2018.
Mohd Hasriq Zahari, 38, as the summoned person, entered his plea after the charges were read out before judge Rasyihah Ghazali.
On the four charges, he was accused of submitting incorrect returns on the input and output of taxes in the GST-03 Form.
It was for the tax period of between April 1, 2017 and June 3, 2018, which resulted in an undercharge of RM2.22 million in taxes.
Each charge under Section 88(c) of the GST Act carries a jail term of up to three years or a fine of not more than RM50,000 or both upon conviction.
He also faces a penalty equal to the amount of tax which has been undercharged or would have been so undercharged if the return or information had been accepted as correct.
Hasriq's four other charges were related to submitting false information on the same document worth RM2.22 million with the intention to evade taxes.
The offences, under Section 89(1)(b) of the same Act, carry a jail term of not more than five years and a fine of up to 20 times the tax amount or both.
He allegedly committed the offences at the Port Klang Customs Department between July 12, 2017 and July 17, 2018.
The prosecution was represented by Customs prosecuting officer Mazliza Abdul Wahid while lawyer Datuk Ahmad Zaharil Muhaiyar stood for Hasriq.
The court set Oct 23 for mention.
On Aug 31, 2018, the GST was abolished and replaced with the Sales and Services Tax on Sept 1, the same year.