The Kuala Lumpur High Court today set Jan 24 to hear former prime minister Najib Abdul Razak's application for a stay of proceedings on the Inland Revenue Board (IRB) lawsuit seeking him to pay RM1.69 billion in income tax, pending an appeal on the tax assessment to IRB.

Lawyer Muhammad Farhan Muhammad Shafee, who is representing Najib, informed reporters of the date after the case management before justice Ahmad Bache in chambers, which was also attended by lawyer DP Naban acting for the IRB.

Muhammad Farhan also said the hearing date for IRB’s application for summary judgment against Najib has yet to be fixed by the court.

Summary judgment is a judgment entered by a court without a full trial.

On Aug 8 last year, Najib filed an application for a stay of proceedings on IRB's suit seeking him to pay RM1.69 billion in income tax, pending his appeal on the tax assessment to IRB.

However, the IRB, in its supporting affidavit, said that Najib still has to pay the total amount of RM1.69 billion even if he has filed an appeal against the tax assessment.

IRB Monitoring Unit assistant director Hisyamuddin Mohd Hassan, in his supporting affidavit, said that according to Section 103 of the Income Tax Act 1967, all the assessed tax shall be due and payable on the day the notice of assessment is served whether or not the person appeals against the assessment.

On June 25 last year, the government through IRB filed the suit against Najib seeking him to pay RM1.69 billion in unpaid tax with interest at five percent a year from the date of judgment, as well as cost and other relief deemed fit by the court.

- Bernama