KUALA LUMPUR (Sept 7): Datin Seri Rosmah Mansor has applied to strike out all 17 charges in her RM7.1 million money laundering and tax evasion case, while also seeking an acquittal. The application will be heard in December.
In the application filed by her lawyers on Wednesday, the defence has contended that the charges levelled against her were baseless, defective, premature and/or did not disclose any legal offence.
Rosmah said the charges brought against her were for allegedly failing to file her tax returns; however, there was no such instruction from the Inland Revenue Board (IRB) which stated that the amounts in the charges were subject to taxes.
"I truly believe that the charges stated above are defective, premature and inconclusive because there is no order, instruction, request and/or claim that states that the amounts stated in the charges are subject to the payment of tax under Income Tax Act, 1967," she said in her affidavit in support seen by The Edge.
In the absence of such any such instruction, she stressed that she could not be said to have violated the law.
"At all material times, the director general (DG) of the IRB has never submitted to me any assessment and/or request and/or demand as provided under the Income Tax Act which [indicates that] the amounts can be charged," she said, adding that the DG was now time-barred from doing so.
Rosmah says SCIT is the right forum, not the courts
The wife of jailed former prime minister Datuk Seri Najib Razak added that per the law, the right forum to determine if the amounts are indeed taxable is the Special Commissioners of Income Tax (SCIT), not the courts.
She added that the criminal court is not the right avenue to decide on such matter, and if it should proceed to make any such determination, it will be usurping SCIT's function.
Furthermore, Rosmah said she has a substantive right to refer to the SCIT on whether the amounts are indeed taxable. This substantive right, she claims, is denied through the charges in this trial.
Hence, she said the charges were defective as she was under no obligation at any time to pay taxes on the amounts.
"I have a substantive and constitutional right to be treated fairly (right of equality) and I have a substantive legal right under Part VI of the Income Tax Act to submit an appeal against any assessment made by the IRB which is [clearly] denied to me in this case," she said.
Application to be heard on Dec 13
A case management for the matter was held before High Court judge K Muniandy on Thursday where deputy public prosecutor Poh Yih Tinn confirmed that the prosecution received the application on Wednesday.
The court then set Dec 13 as the hearing date for the application.
Rosmah was represented by Datuk Firoz Hussein Ahmad Jamaluddin and Mohd Reza Rahim during Thursday's proceedings.
Rosmah has also sent two letters of representation to the Attorney General’s Chambers to review the charges.
In this trial, Rosmah faces 17 charges in total. The first till the 12th charges concern money laundering amounting to RM7.1 million while the 13th to 17th charges concern not declaring the said amounts as revenue to the IRB.