KUALA LUMPUR: Datuk Seri Najib Tun Razak has applied to examine five Inland Revenue Board (IRB) officers over their affidavits on the bankruptcy notice against the former prime minister for failing to pay RM1.69 billion in additional tax arrears to the IRB.

Najib's lawyer Wee Yeong Kang, when contacted by Bernama said the application was filed on Sept 22, according to Rule 47 of the Insolvency Rules 2017.

Najib, 68, applied for a court order to examine the five male officers on the grounds that the IRB had failed to provide details on how the total amount of tax he was imposed with had been calculated.

Wee said during the online case management in front of High Court Deputy Registrar Ida Rahayu Sharif today, the IRB's team informed that they would file an application to strike out the examination application.

"The court then directed the IRB to file the application on Oct 13 and further case management has been set for Nov 9," said Wee.

Senior Revenue Counsel Al-Hummidallah Idrus, who represented the IRB at the proceedings, confirmed the matter when contacted.

The government, through the IRB, had filed a bankruptcy notice in the High Court here on Feb 4 against Najib as a debtor.

Based on the notice, Najib has to pay RM1.69 billion with a five per cent interest rate per annum on the total balance from July 22, 2020 (date of High Court's decision) to Feb 4, 2021, and the total payable amount as of the latter date was RM1,738,804,204.16.

On July 22 last year, the High Court ruled that Najib had to pay the IRB RM1.69 billion in additional tax and penalties for the period 2011 to 2017 after allowing the IRB's application to enter a summary judgement against the former.

A summary judgement is when the court decides a particular case summarily, without calling witnesses to testify in a trial.

On Sept 9, the Court of Appeal affirmed the High Court ruling after dismissing Najib's appeal over the matter.

Najib then filed an application for leave to appeal to the Federal Court on Sept 13 against the Court of Appeal's decision.

-- BERNAMA