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COURT OF APPEAL (PUTRAJAYA)
AZIZAH NAWAWI, J, SEE MEE CHUN, J, LIM CHONG FONG, JJCA
Etiqa Family Takaful Bhd (previously known as Etiqa Takaful Bhd) – Appellant
Versus
Ketua Pengarah Hasil Dalam Negeri and another – Respondent
INTRODUCTION
[1]There are two appeals being heard together. Appeal 726 is the appeal of Etiqa Family Takaful Bhd (‘taxpayer’) against the decision of the High Court (‘HC’) dismissing its appeal for year of assessment (‘YA’) 2011, 2012 and 2013. Appeal 746 is the appeal by the Director General of Inland Revenue (‘Revenue’) against the decision of the HC in allowing the taxpayer’s appeal for YAs 2008, 2009 and 2010.
[2]The taxpayer is in the principal business of managing the general and family takaful business. From 1 December 2007, the taxpayer also commenced managing takaful investment-linked business upon the transfer of the takaful assets, liabilities and business of Maybank Takaful Bhd to it.
BACKGROUND FACTS
[3]The Revenue raised notices of additional assessment (Form JA) for YAs 2008 to 2013 with additional tax payable and penalties as set out below:
| Date | YA | Additional assessment including penalties |
| 18 July 2016 | 2008 | RM2,624,936.97 |
| 30 December 2016 | 2009 | RM3,589,065.87 |
| 30 December 2016 | 2010 | RM6,279,723.89 |
| 27 December 2016 | 2011 | RM10,383,369.25 |
| 28 December 206 | 2012 | RM26,007,964.73 |
| 28 December 2016 | 2013 | RM26.810,914.96 |
The taxpayer being aggriev
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