{"id":2806,"date":"2013-01-02T12:54:51","date_gmt":"2013-01-02T04:54:51","guid":{"rendered":"http:\/\/limguaneng.com\/?p=2806"},"modified":"2013-01-02T14:52:08","modified_gmt":"2013-01-02T06:52:08","slug":"the-internal-revenue-boardirb-should-stop-tax-terrorism-and-the-targeting-of-smes-but-should-prove-that-it-is-fair-impartial-and-upright-in-upholding-the-law-without-fear-or-favou","status":"publish","type":"post","link":"https:\/\/limguaneng.com\/index.php\/2013\/01\/02\/the-internal-revenue-boardirb-should-stop-tax-terrorism-and-the-targeting-of-smes-but-should-prove-that-it-is-fair-impartial-and-upright-in-upholding-the-law-without-fear-or-favou\/","title":{"rendered":"The Internal Revenue Board(IRB) should stop \u2018tax terrorism\u2019 and the targeting of SMEs but should prove that it is fair, impartial and upright in upholding the law without fear or favour by also investigating those who have made illegal \u2018donations\u2019 to BN or posseses extraordinary wealth. (en\/bm\/cn)"},"content":{"rendered":"<p>Press Statement By DAP Secretary-General Lim Guan Eng In Kuala Lumpur on 2.1.2013.<\/p>\n<p>While the DAP welcomes the efforts of the Internal Revenue Board (IRB) to increase tax revenue through productivity gains and enhancing tax compliance, this should not result in the carrying out of \u2018tax terrorism\u2019 against Small and Medium Enterprises (SMEs), including going after them for back taxes dating from more than 6 years ago.<\/p>\n<p>In the interests of rule of law, any increase in tax collections should not come at the expense of unfair persecution of certain sectors only whilst letting off the politically connected ones. The IRB has succeeded in increasing income tax collections from companies from RM 36.3 billion in 2010 to RM 46.9 billion in 2011, an increase of 29% as well as an increase from personal income taxes from RM17.8b in 2010 to RM 20.2 billion in 2011, representing a 13.5% increase. Company income tax is projected to increase by another 15.5% to RM 54.1 billion in 2012 while personal income taxes are projected to increase by 11.1% to RM 22.4 billion during the same time period.<\/p>\n<p><!--more-->However, this new found commitment by the IRB to go after tax evaders of all sorts should not degenerate into a witch hunt. This includes going after back taxes which may or may not have been paid more than 6 years ago and also using the Anti-Money Laundering Act 2001 to browbeat some of these SMEs into \u2018settling\u2019 the IRB\u2019s outstanding claims.<\/p>\n<p>The DAP recognizes that the SMEs in Malaysia are already facing many challenges amidst global economic uncertainty. The SMEs, which are also the backbone of our economy, are also coping with new domestic challenges including complying with the Competition Act 2010 and preparing for the implementation of the minimum wage this year.<\/p>\n<p>Instead of using strong-arm tactics and \u2018tax terrorism\u2019 against these SMEs and using the Companies Commission of Malaysia to go after NGOs such as SUARAM, the IRB should prove they are fair by investigating the RM 40 million \u2018donation\u2019 made to UMNO through the Sabah Chief Minister Tan Sri Musa Aman, those involved in the RM250 million National Feedlot \u201ccows and condos\u201d Scandal as well as the extraordinary wealth of BN leaders such as the Sarawak Chief Minister.<\/p>\n<p>DAP calls for the government to consider amending the Limitations Act 1953 so that government agencies such as the IRB are not given carte blanche to pursue tax claims without a statute of limitations. DAP recommends that the 6 years which is currently being used as a statute of limitations for private companies to seek claims under the Limitations Act 1953 should also be used by the IRB.  DAP also calls for the government to consider giving SMEs an \u2018amnesty\u2019 for the non-payment of back taxes from more than 6 years ago in order to help these SMEs through these tough economic times.<\/p>\n<p>The Internal Revenue Board(IRB) should stop \u2018tax terrorism\u2019 and the targeting of SMEs but should prove that it is fair, impartial and upright in upholding the law without fear or favour by also investigating those who have made illegal \u2018donations\u2019 to BN, possesses extraordinary wealth with an extravagant lifestyle.<\/p>\n<p>Lim Guan Eng<br \/>\n&#8212;&#8212;BM Version &#8212;-<\/p>\n<p>Kenyataan Akhbar oleh Setiausaha Agung DAP Lim Guan Eng di Kuala Lumpur pada 2.1.2013<\/p>\n<p><strong>Lembaga Hasil Dalam Negeri (LHDN) harus menghentikan \u201cserangan keganasanan cukai\u201d terhadap Perusahaan Kecil dan Sederhana (PKS) dan sebaliknya membuktikan bahawa mereka adil, tidak berat sebelah dan menegakkan undang-undang tanpa rasa takut atau memihak dengan menyiasat mereka yang telah membuat \u201csumbangan\u201d haram kepada BN atau yang memiliki kekayaan luarbiasa.<br \/>\n <\/strong><br \/>\nSementara DAP mengalu-alukan usaha LHDN untuk meningkatkan hasil cukai melalui keuntungan produktiviti dan memantapkan pematuhan cukai, ini tidak sepatutnya mengakibatkan \u201cserangan keganasan cukai\u201d terhadap Perusahaan Kecil dan Sederhana (PKS), termasuk siasatan untuk kes cukai yang melebihi 6 tahun yang lampau.<\/p>\n<p>Demi kepentingan undang-undang, sebarang peningkatan dalam pengutipan cukai tidak seharusnya diperolehi daripada penindasan sektor tertentu sementara mereka yang mempunyai kabel politik dilepaskan. LHDN telah berjaya meningkatkan pengutipan hasil cukai pendapatan korporat daripada RM36.3 bilion pada tahun 2010 kepada RM46.9 bilion pada tahun 2011, iaitu peningkatan 29% serta peningkatan hasil cukai pendapatan individu daripada RM17.8 bilion pada tahun 2010 kepada RM20.2 bilion pada tahun 2011, iaitu peningkatan 13.5%. Cukai pendapatan korporat dijangka meningkat 15.5% kepada RM54.1 bilion pada tahun 2012 manakala cukai pendapatan individu dijangka meningkat 11.1% kepada RM22.4 bilion dalam tempoh masa yang sama.<\/p>\n<p>Namun demikian, komitmen baru oleh LHDN ini tidak harus menjadi alasan untuk memburu orang dengan sewenang-wenangnya. Ini termasuk mengejar cukai lama yang melebihi 6 tahun serta penggunaan Akta Pengubahan Wang Haram 2001 untuk menakuti PKS untuk \u201cmelangsaikan\u201d tuntutan tertunggak.<\/p>\n<p>DAP mengiktiraf bahawa PKS di Malaysia menghadapi pelbagai cabaran di tengah-tengah ketidaktentuan global. PKS yang merupakan tunjang belakang ekonomi kita, juga menghadapi cabaran-cabaran domestik seperti pematuhan kepada Akta Saingan Adil 2010 dan persediaan untuk pelaksanaan gaji minima tahun ini.<\/p>\n<p>Daripada menggunakan taktik keras dan \u201cserangan keganasan cukai\u201d terhadap PKS dan menggunakan Suruhanjaya Syarikat Malaysia untuk membuli NGO seperti SUARAM, LHDN sepatutnya membuktikan bahawa mereka bersifat adil dengan menyiasat \u201csumbangan\u201d RM40 juta kepada UMNO melalui Ketua Menteri Sabah Tan Sri Musa Aman, mereka yang terlibat dalam skandal RM250 juta \u201clembu dan kondo\u201d serta kekayaan luarbiasa pemimpin-pemimpin BN seperti Ketua Menteri Sarawak.<\/p>\n<p>DAP menyeru agar kerajaan mempertimbangkan pemindaan kepada Akta Pembatasan 1953 supaya agensi-agensi kerajaan seperti LHDN tidak diberi \u201ccarte blanche\u201d untuk menyiasat tuntutan cukai tanpa statut pembatasan. DAP mencadangkan bahawa 6 tahun yang kini digunakan sebagai statut pembatasan untuk syarikat-syarikat swasta yang ingin medapatkan tuntutan di bawah Akta Pembatasan 1953 juga diterima pakai oleh LHDN. DAP juga menyeru agar kerajaan mempertimbangkan \u201cpengampunan\u201d bagi cukai-cukai melebihi 6 tahun yang tidak dibayar untuk membantu PKS melalui keadaan ekonomi semasa yang susah ini.<\/p>\n<p>Lembaga Hasil Dalam Negeri (LHDN) harus menghentikan \u201cserangan keganasanan cukai\u201d terhadap Perusahaan Kecil dan Sederhana (PKS) dan sebaliknya membuktikan bahawa mereka adil, tidak berat sebelah dan menegakkan undang-undang tanpa rasa takut atau memihak dengan menyiasat mereka yang telah membuat \u201csumbangan\u201d haram kepada BN atau yang memiliki kekayaan luarbiasa dan gaya hidup mewah.<\/p>\n<p>Lim Guan Eng<\/p>\n<p>&#8212;-Mandarin Version &#8212;<\/p>\n<p>\u6c11\u4e3b\u884c\u52a8\u515a\u79d8\u4e66\u957f\u6797\u51a0\u82f1\u4e8e2013\u5e741\u67082\u65e5\u5728\u5409\u9686\u5761\u53d1\u8868\u58f0\u660e\uff1a<\/p>\n<p><strong>\u5185\u9646\u7a0e\u6536\u5c40\uff08IRB\uff09\u5e94\u8be5\u505c\u6b62\u9488\u5bf9\u4e2d\u5c0f\u578b\u4f01\u4e1a\u7684\u201c\u8bfe\u7a0e\u6050\u6016\u4e3b\u4e49\u201d\uff0c\u5b83\u5fc5\u987b\u8c03\u67e5\u90a3\u4e9b\u63d0\u4f9b\u975e\u6cd5\u732e\u91d1\u7ed9\u56fd\u9635\u6216\u62e5\u6709\u975e\u51e1\u8d22\u5bcc\u7684\u516c\u53f8\uff0c\u4ee5\u8bc1\u660e\u81ea\u5df1\u662f\u516c\u5e73\u3001\u65e0\u79c1\u53ca\u65e0\u754f\u65e0\u60e7\u634d\u536b\u53f8\u6cd5\u3002<\/strong><\/p>\n<p>\u884c\u52a8\u515a\u6b22\u8fce\u5185\u9646\u7a0e\u6536\u5c40\uff08IRB\uff09\u901a\u8fc7\u751f\u4ea7\u76c8\u5229\u53ca\u589e\u52a0\u7eb3\u7a0e\u989d\u6765\u589e\u52a0\u7a0e\u6536\u7684\u52aa\u529b\uff0c\u4f46\u662f\u8fd9\u4e0d\u5e94\u8be5\u9488\u5bf9\u4e2d\u5c0f\u578b\u4f01\u4e1a\u8fdb\u884c\u201c\u8bfe\u7a0e\u6050\u6016\u4e3b\u4e49\u201d\uff0c\u5305\u62ec\u8ffd\u8ba8\u516d\u5e74\u524d\u7684\u7a0e\u52a1\u3002<\/p>\n<p>\u5728\u6cd5\u5236\u5229\u76ca\u800c\u8a00\uff0c\u4efb\u4f55\u7a0e\u6536\u4e0d\u5e94\u8be5\u53ea\u9488\u5bf9\u7279\u5b9a\u9886\u57df\uff0c\u5374\u4e0d\u5411\u8ba9\u90a3\u4e9b\u6709\u653f\u6cbb\u8054\u7cfb\u7684\u9886\u57df\u5f81\u7a0e\u3002\u5185\u9646\u7a0e\u6536\u5c40\u5df2\u7ecf\u6210\u529f\u5730\u589e\u52a0\u516c\u53f8\u7eb3\u7a0e\u989d\uff0c\u4ece2010\u5e74363\u4ebf\u4ee4\u5409\uff0c\u589e\u52a0\u81f32011\u5e74469\u4ebf\u4ee4\u5409\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u989d\u4e5f\u4ece2010\u5e74178\u4ebf\u4ee4\u5409\u589e\u52a0\u81f32011\u5e74202\u4ebf\u4ee4\u5409\uff0c\u589e\u52a0\u4e8613.5%\u3002\u516c\u53f8\u7a0e\u7684\u7eb3\u7a0e\u989d\u9884\u6599\u5c06\u57282012\u5e74\u7f2f\u52a015.5%\u81f3541\u4ebf\u4ee4\u5409\uff0c\u800c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u989d\u9884\u6599\u5c06\u589e\u52a011.1%\u81f3224\u4ebf\u4ee4\u5409\u3002<\/p>\n<p>\u4f46\u662f\uff0c \u5185\u9646\u7a0e\u6536\u5c40\u7684\u50ac\u7a0e\u53ca\u8ffd\u8ba8\u52aa\u529b\uff0c\u4e0d\u5e94\u8be5\u53d8\u76f8\u6210\u4e3a\u83ab\u987b\u6709\u7684\u8feb\u5bb3\u3002\u8fd9\u5305\u62ec\u8ffd\u8ba8\u516d\u5e74\u524d\u53ef\u80fd\u5df2\u4e0a\u7f34\u6216\u672a\u4e0a\u7f34\u7684\u7a0e\u6536\uff0c\u4e5f\u63f4\u5f152001\u5e74\u53cd\u6d17\u9ed1\u94b1\u6cd5\u4ee4\u6765\u6050\u5413\u4e00\u4e9b\u4e2d\u5c0f\u578b\u4f01\u4e1a\u6765\u89e3\u51b3\u5185\u9646\u7a0e\u6536\u5c40\u7684\u672a\u51b3\u8d54\u6b3e\u3002<\/p>\n<p>\u884c\u52a8\u515a\u77e5\u9053\u6211\u56fd\u7684\u4e2d\u5c0f\u578b\u4f01\u4e1a\u5728\u5168\u7403\u7ecf\u6d4e\u4e0d\u786e\u5b9a\u7684\u60c5\u51b5\u4e0b\u9762\u5bf9\u8bb8\u591a\u6311\u6218\u3002\u4e2d\u5c0f\u578b\u4f01\u4e1a\u662f\u6211\u56fd\u7ecf\u6d4e\u7684\u652f\u67f1\uff0c\u4e5f\u5fc5\u987b\u9762\u5bf9\u56fd\u5185\u65b0\u7684\u6311\u6218\uff0c\u5305\u62ec2010\u5e74\u7ade\u4e89\u6cd5\u4ee4\u53ca\u4eca\u5e74\u9700\u6267\u884c\u7684\u6700\u4f4e\u5de5\u8d44\u3002<\/p>\n<p>\u4e0e\u5176\u91c7\u7528\u5f3a\u786c\u7684\u624b\u8155\u53ca\u201c\u8bfe\u7a0e\u6050\u6016\u4e3b\u4e49\u201d\u9488\u5bf9\u4e2d\u5c0f\u578b\u4f01\u4e1a\uff0c\u8fd8\u51fa\u52a8\u5927\u9a6c\u516c\u53f8\u6ce8\u518c\u5c40\u53bb\u8ffd\u8ba8\u975e\u653f\u5e9c\u7ec4\u7ec7\u5982\u5927\u9a6c\u4eba\u6c11\u4e4b\u58f0\uff0c\u5185\u9646\u7a0e\u6536\u5c40\u5e94\u8be5\u8c03\u67e5\u901a\u8fc7\u6c99\u5df4\u9996\u957f\u4e39\u65af\u91cc\u6155\u6c99\u6350\u7ed9\u5deb\u7edf\u76844000\u4e07\u4ee4\u5409\u653f\u6cbb\u732e\u91d1\uff0c\u8fd8\u6709\u6d89\u53ca2\u4ebf5000\u4e07\u4ee4\u5409\u7684\u516c\u5bd3\u517b\u725b\u4e11\u95fb\u3001\u4ee5\u53ca\u56fd\u9635\u9886\u8896\u5982\u7802\u62c9\u8d8a\u9996\u957f\u4e3a\u4f55\u62e5\u6709\u4e0d\u5bfb\u5e38\u7684\u8d22\u5bcc\u3002<\/p>\n<p>\u884c\u52a8\u515a\u4fc3\u8bf7\u653f\u5e9c\u8003\u8651\u4fee\u8ba21953\u5e74\u503a\u52a1\u9650\u5236\u6cd5\u4ee4(Limitations Act 1953)\uff0c\u4e0d\u8ba9\u5185\u9646\u7a0e\u6536\u5c40\u8fd9\u7c7b\u653f\u5e9c\u90e8\u95e8\u62e5\u6709\u65e0\u9650\u671f\u5730\u8ffd\u8ba8\u503a\u52a1\u7684\u6743\u529b\u3002\u884c\u52a8\u515a\u8ba4\u4e3a\uff0c\u76ee\u524d\u6709\u5173\u6cd5\u4ee4\u89c4\u5b9a\u53ea\u8981\u503a\u52a1\u62d6\u6b20\u8d85\u8fc76\u5e74\uff0c\u5c31\u5f53\u4f5c\u4e00\u7b14\u52fe\u9500\uff0c\u4e5f\u5e94\u9002\u7528\u4e8e\u5185\u9646\u7a0e\u6536\u5c40\u3002\u6211\u4eec\u4fc3\u8bf7\u653f\u5e9c\u8003\u8651\u201c\u8d66\u514d\u201d\u4e2d\u5c0f\u578b\u4f01\u4e1a\u516d\u5e74\u524d\u672a\u4e0a\u7f34\u7684\u7a0e\u52a1\uff0c\u4ee5\u534f\u52a9\u4ed6\u4eec\u5ea6\u8fc7\u7ecf\u6d4e\u96be\u5173\u3002<\/p>\n<p>\u5185\u9646\u7a0e\u6536\u5c40\uff08IRB\uff09\u5e94\u8be5\u505c\u6b62\u9488\u5bf9\u4e2d\u5c0f\u578b\u4f01\u4e1a\u7684\u201c\u8bfe\u7a0e\u6050\u6016\u4e3b\u4e49\u201d\uff0c\u5b83\u5fc5\u987b\u8c03\u67e5\u90a3\u4e9b\u63d0\u4f9b\u975e\u6cd5\u732e\u91d1\u7ed9\u56fd\u9635\u6216\u62e5\u6709\u975e\u51e1\u8d22\u5bcc\u7684\u516c\u53f8\uff0c\u4ee5\u8bc1\u660e\u81ea\u5df1\u662f\u516c\u5e73\u3001\u65e0\u79c1\u53ca\u65e0\u754f\u65e0\u60e7\u634d\u536b\u53f8\u6cd5\uff0c<\/p>\n<p>\u6797\u51a0\u82f1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Press Statement By DAP Secretary-General Lim Guan Eng In Kuala Lumpur on 2.1.2013. While the DAP welcomes the efforts of the Internal Revenue Board (IRB) to increase tax revenue through productivity gains and enhancing tax compliance, this should not result in the carrying out of \u2018tax terrorism\u2019 against Small and Medium Enterprises (SMEs), including going &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/limguaneng.com\/index.php\/2013\/01\/02\/the-internal-revenue-boardirb-should-stop-tax-terrorism-and-the-targeting-of-smes-but-should-prove-that-it-is-fair-impartial-and-upright-in-upholding-the-law-without-fear-or-favou\/\"> <span class=\"screen-reader-text\">The Internal Revenue Board(IRB) should stop \u2018tax terrorism\u2019 and the targeting of SMEs but should prove that it is fair, impartial and upright in upholding the law without fear or favour by also investigating those who have made illegal \u2018donations\u2019 to BN or posseses extraordinary wealth. (en\/bm\/cn)<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"categories":[8],"tags":[],"_links":{"self":[{"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/posts\/2806"}],"collection":[{"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/comments?post=2806"}],"version-history":[{"count":3,"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/posts\/2806\/revisions"}],"predecessor-version":[{"id":2809,"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/posts\/2806\/revisions\/2809"}],"wp:attachment":[{"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/media?parent=2806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/categories?post=2806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limguaneng.com\/index.php\/wp-json\/wp\/v2\/tags?post=2806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}