KUALA LUMPUR (Sept 30): The High Court on Monday fixed Jan 6, 2025, to hear former prime minister Datuk Seri Najib Razak and his son Datuk Nazifuddin Najib's appeals to stay bankruptcy proceedings for their failure to settle RM1.69 billion and RM37.64 million in tax arrears to the Inland Revenue Board (IRB). Their initial applications had been denied by the deputy registrar in July.

The date was fixed following case management before High Court (Insolvency) Senior Assistant Registrar Naeilah Nikrul Tarmizi on Monday.

The January hearing will be before Judicial Commissioner S Suhendran @ Saheran Abdullah via Zoom application.

When contacted by The Edge, Najib and Nazifuddin’s lawyer Wee Yeong Kang confirmed the hearing date of the appeal.

“Yes, the hearing has been fixed for Jan 6, 2025,” Wee said.

On July 29, High Court (Insolvency) Deputy Registrar Kamarul Aris Kamalluddin had dismissed both Najib and Nazifuddin’s applications for a stay of the bankruptcy proceedings.

The two had applied for a stay on the grounds that the actual merits of the additional tax assessment were still at the Special Commissioners of Income Tax (SCIT) stage. They want the SCIT hearing to go on before any determination is made on the bankruptcy proceedings.

In October last year, a five-member Federal Court panel dismissed Najib and Nazifuddin's appeals against summary judgements that compel the ex-PM and his son to pay RM1.69 billion and RM37.64 million in tax arrears to the IRB.

Federal Court judge Tan Sri Nallini Pathmanathan, who wrote the unanimous judgement, ruled that the “pay first, dispute later” method, as examined by the bench based on cases in South Africa, Australia, Hong Kong and Ghana, shows that it is used across the world.

The father and son were appealing against the two High Court summary judgements entered against them in July 2020 to recover tax arrears from them, for the period between 2011 and 2017.

The judgement was awarded to the IRB on the grounds that the defendants had no triable issues with regard to their defence, and if the matter were to proceed to a full trial, it would have the effect of delaying a judgement entered on the defendants.

The appellate court had upheld the High Court’s decision in October 2021.

Read also:
Court dismisses Najib and son’s applications to stay bankruptcy proceedings over unpaid taxes
Fed Court dismisses Najib and son Nazifuddin's RM1.7 bil, RM38 mil tax appeals