Malaysian Anti-Corruption Commission (MACC) investigating officer Farid Jabar said this was based on two separate statements recorded from Shafee in 2017 and 2018.
In 2017, he said, the lawyer had claimed that the RM9.5 million was for legal fees as he had dealt with 46 election petitions of BN/Umno candidates between 2004 and 2006.
However, Farid said, the lawyer, in his second statement in 2018, claimed the money was a loan from Najib, who was then the prime minister.
“In 2017, the statement was recorded from Shafee as a witness over the receipt of RM9.5 million sourced from the Ambank account of Najib who was being investigated in the 1MDB case,” he said when re-examined by deputy public prosecutor Afzainizam Abdul Aziz.
Farid said he lodged a report on Sept 4, 2018, on the receipt of the RM9.5 million and when the second statement was taken, the lawyer was a suspect.
“The probe is about whether the receipt of two cheques (worth a total RM9.5 million) was declared to the Inland Revenue Board (LHDN) for the years 2013 and 2014,” he said.
Farid said his investigations with the LHDN revealed that no such declaration was made.
LHDN last year also filed a suit against Shafee to recover RM9.41 million in tax arrears between 2011 and 2016.
“Based on Shafee’s statement to the MACC and his press statement in 2018, the accused was trying to conceal the ‘identity’ of the RM9.5 million as a loan when it was for legal services provided,” he added.
The witness also said Shafee had told him that he (Shafee) was bashful about issuing a receipt to Najib in collecting the RM9.5 million for legal services rendered.
Afzainizam today also sought clarification from Farid on his agreement with the statement by Shafee’s lawyer Harvinderjit Singh during cross-examination that he (Farid) did not take into account a separate probe carried out by LHDN.
“Before Shafee was charged, I recorded the statement of the LHDN officer. After he was prosecuted, I took a statement in 2018 from the accused to determine if the money was legal fees or loan,” he said.
Farid had said during the examination in chief that based on his investigation, the RM9.5 million was not deposited into the account of Shafee’s law firm but into his personal account.
Shafee is charged with violating Section 4(1)(a) of the Anti-Money Laundering Act (Amla) by receiving proceeds from unlawful activities as well as making inaccurate statements to the LHDN for the 2013 and 2014 assessment years.
Afzainizam informed trial judge Jamil Hussin that the prosecution was closing its case after calling eight witnesses.
Both parties have been requested to file written submissions by July 26 while the oral submissions are to be made on Sept 15.