Lawyer Muhammad Farhan Muhammad Shafee said the date was fixed following virtual case management before deputy registrar Mohd Khairi Haron today.

“The parties have also filed written submissions ahead of the hearing next month,” he said.

On Aug 26 last year, the High Court dismissed the LHDN’s application for a summary judgment as an affidavit submitted by an officer did not verify the belief that there was no merit to Nooryana’s defence.

Judge Faizah Jamaludin also found the certificate exhibited by the government as proof that the amount of tax due and payable was not signed by the LDHN director-general as required under Section 142 of the Income Tax Act 1967.

A summary judgment is where a court decides a case without hearing the evidence of witnesses.

The LHDN had sued Nooryana on Aug 26, 2019 for the payment over the period from 2011 to 2017 as she did not file her tax returns during those years.

However, she questioned the move by the government, which was then under the Pakatan Harapan administration, to tax her over money which she claimed was given to her by her wealthy husband, Daniyar Kessikbayev, and his family.

She had filed an appeal with the Special Commissioner of Income Tax.

Najib and his two sons are also appealing in the Court of Appeal over tax arrears totalling RM1.74 billion to the LHDN.

Najib has to pay RM1.69 billion, and his sons Mohd Nazifuddin and Mohd Nizar RM37.6 million and RM13.16 million, respectively.