Najib has to pay RM1.69 billion in additional tax arrears, while his sons, Mohd Nazifuddin, RM37.6 million, and Mohd Nizar, RM13.16 million.
Based on the cause list of the Court of Appeal, the three appeals have been set for case management before deputy registrar Mohd Khairi Haron on Dec 16. The three had filed the appeals separately.
Najib, 67, Nazifuddin, 37, and Nizar, 42, have to pay the respective amounts to LHDN after the High Court in Kuala Lumpur and Shah Alam allowed LHDN’s application for a summary judgment to be entered against them.
A summary judgment is where a court decides a case through arguments without hearing the testimony of witnesses in a trial.
The order against Najib and Nazifuddin was issued by the Kuala Lumpur High Court on July 22 and July 6, respectively, while the order against Nizar by the Shah Alam High Court on Sept 25.
On June 25 last year, the government, through LHDN, filed the suit against the Pekan MP, seeking him to pay RM1.69 billion in unpaid taxes for the period between 2011 and 2017 with interest at 5% a year from the date of judgment, as well as costs and other relief deemed fit by the court.
Judge Ahmad Bache in his judgment ruled that since the notice of assessment had been properly served to Najib pursuant to Section 103(2) of the Income Tax Act 1967, the tax payable under those additional assessments becomes due and payable to LHDN.
On July 24 last year, LHDN filed the action against Nazifuddin claiming he still had unpaid taxes for the assessment years 2011 to 2017 totalling RM37,644,810.73 as stated in the assessment notice dated March 15, 2019.
Judge Ahmad Zaidi Ibrahim in his decision among others said LHDN as the plaintiff had proven that its claim was clear and obvious while the defendant (Nazifuddin) failed to show merits in his statement of defence.
LHDN filed the same action against Nizar seeking him to pay taxes amounting to RM13,159,821.94 for the assessment years 2011 to 2017.
Judicial commissioner of the High Court Julie Lack Abdullah in her judgment ruled the issues raised by Nizar to be devoid of merit, baseless and did not constitute triable issues.