Yesterday, the top management of IRD (or the Malay acronym LHDN) was in a meeting the whole day.
The mood and subject of discussion is not known but it should be out of concern for the police report made by Dato Najib against LHDN at the Sentul Police Station on Thursday for abuse of power, use of false documents, etc.
That brought out opposing reaction on the social media. The so-called Najib cybertroopers announced he is commencing his attack.
In the midst of jubilation by Najib's supporter, with some hoping for his comeback following talk Najib will be appointed to some position in government, Court of Appeal put a damper.
Najib and son appeal on the bankruptcy proceeding of LHDN for failure to pay the RM1.69 billion tax was rejected. His social media detractors quickly demand he pay up and brushed aside the police report as mere theatrics.
Maybe yes and maybe no, but police investigation has commenced and probably later, MACC to follow. The heat is still on LHDN.
Najib's supporter were doing character attack and expose private financial affair of the LHDN DG, Dato Seri Sabin Samitah.
Not spared, former MACC Commssioner, Tan Sri Dzulkifli Ahmad was blamed for lobbying his name to then Prime Minister, Dato Najib.
It looks to be a case of biting the hands that feed. Sabin not only pursued Najib with gusto, but also Dzulkifli for few years of his past tax record. It has all the trapping of a politically motivated witch hunting and selective prosecution.
Sabin played ball to then Minister of Finance, Lim Guan Eng and his extraordinaire Special Officer Tony Pua. The alleged instruction may have came from them. A big maybe, because there is talk on social media that attempt to rectify the situation may have been blocked.
Despite being subservient to Guan Eng, there was an odd happening at LHDN that is much talked about. When things got tough on the PH government's purse following Guan Eng's single handed cancellation of GST, Sabin pursued a list of political donors to DAP provided by Tony.
Tony will have to answer for it because Chinese businessmen and media are still talking about it today.
Few staunch Najib supporter turned pessimistic overnight. A political hypothesis that have long been talked about is if Najib could come out alive from the 1MDB and 1MDB related cases, he will not survive LHDN.
It is a long held believe that LHDN assessment cannot be questioned by the court.
Has Najib tanked and reached the end of the road?
Yes and No. Otherwise, LHDN top management would not have been in a meeting the whole day.
Bear in mind, the Federal Court decision several months ago that the power of the Attorney General is not absolute and can be questioned in court. It could be applicable to other powers of government officials including the DG of LHDN.
The decision is COA's rejection to the constitutional challenge on decision at High Court. However, COA affirm the pay first, talk later principle in Section 103 and 106 of Income Tax Act 1967 remain.
It seemed impossible for Najib and son to pay the RM1.69 billion and RM37.6 million, respectively. The LHDN Board has issued a bankruptsy notice against Najib, but there was a stay in execution pending the COA decision.
There was a stay in execution again. Najib's lawyer, Tan Sri Shafee Abdullah said he seek leave to file an appeal to the Federal Court.
Najib has the right for a special commission hearing for an open public assessment of the tax demand made against him.
The nature of LHDN operation is supposed to have a "China wall" in which assessment operation is separated from collection operation.
Section 106 (3) allows LHDN to act in bad faith by the draconian pay first talk later principle.
Para 8 Schedule 6 Income Tax Act 1967
Be it a donation or rechanelled 1MDB stolen money, it is a separate matter and not the purview of LHDN but the criminal court to determine.
As far as LHDN is concern, it is foreign derived income.
Back in 2002, Tun Dr Mahathir gave amnesty from tax for foreign income to encourage Malaysian money to return home and strengthen ringgit faced with attack from rouge speculator. Money in Najib's account has been confirmed in court as foreign sourced.
Too many odd issues will come to light when the special commission is allowed to sit.
It is malicious on LHDN to open a tax file on baby Adam from money that is considered gift. At his early age, he has no income to open a file. LHDN acted in bad faith.
The police report may have bearing on the future of Najib's income tax case. The legal process is not known yet. LHDN is working hard to deny Najib the special public hearing before he pay up.
Police investigation may uncover bad faith and malicious intent of LHDN or the invisible hands of politicians and legal persons . He may have a chance to indirectly do the hearing without it being held.
Planned endgame for Najib
The political conspiracy plan was to bankrupt Najib using LHDN and disqualify him from any public office. This literally end his political life before he gets a fair hearing on his tax issue.
The LHDN game was planned so because the 1MDB and 1MDB related cases are not properly investigated and should not be brought to trial yet.
The 1MDB money trail has not been fully investigated and merely reliance on report from foreign counter parts. It is expected to tank and avalanche effect anticipated.
The SRC judgement of Justice Dato Nazlan Ghazali has too many holes. According to a former DPP, who said frankly, Najib should be acquited. The caveat is should there be any interference and political abuse of power denying him of justice.
Although Tan Sri Mahiaddin Mat Yasin claimed he does not interfere in the court process, he is insecure.
As PM, he allowed for his own lawyer, Dato Rosli Dahalan to lead a civil suit on behalf of 1MDB against a long list of names including 44 partners of KPMG. It is meant for Najib.
The on balance probability consideration of civil court has better chance of pinning him than beyond reasonable doubt proof in criminal court.
In the meanwhile the hands of Dato Gopal Sri Ram is much at large at AGC in handling Mahathir's revenge through the court on Najib. AG Tan Sri Idrus Haron did not change DPP.
During PH, Gopal had an office at MACC. That is against the principle for separation of roles between investigation and prosecution.
In the Rosmah Solar case, court is due to announce a mistrial because Gopal does not have the fiat to prosecute for the case on behalf of government.
A retrial will surely expose more funny business going on that will implicate many more people.
Talking about the court, anyone heard of a lawsuit filed against a Minister from PPBM?