Tax refund

I have sent a letter to the CEO of the Inland Revenue Board to enquire about the tax refund.
I received a standard reply. IRB undertook to pay the tax refund within a month for those filing tax return electronically. IRB has breached their undertaking.

-------------
Tuan,

Terima kasih atas emel yang diberikan.

2. Untuk makluman tuan LHDNM kini sememangnya sedang memberi keutamaan untuk menyelesaikan kes-kes bayaran balik dalam tempoh yang ditetapkan dalam Piagam Pelanggan dan sememangnya menjadi hasrat LHDNM untuk membuat bayaran balik tanpa pembayar cukai perlu membuat permohonan, mulai tahun ini. Saya harap agar tuan memahami dan menghargai usaha LHDNM untuk memberikan perkhidmatan yang terbaik kepada pembayar cukai dan bersabar menunggu bayaran balik tuan.Adalah menjadi harapan LHDNM untuk menyelesaikan bayaran balik T/T 2006 dalam tahun ini juga.

3. Walau bagaimanapun, bayaran balik tuan untuk tahun taksiran 2005 akan dirujuk kepada cawangan untuk perhatian dan tindakan segera.

4. LHDNM mengalu-alukan pandangan pembayar cukai seperti tuan dan pandangan pembayar cukai sememangnya diambil kira dalam usaha LHDNM memberi penambahbaikan terhadap sistem-sistem yang sedia ada.


Sekian, terima kasih.


Hasmah Abdullah
Ketua Pegawai Eksekutif / Ketua Pengarah Hasil Dalam Negeri
Lembaga Hasil Dalam Negeri Malaysia

RM10m car park

As reported in Malaysiakini, MPPP is planning to build a RM10 million car park at Victoria Street.

I have been facing parking problem for the past few months. My daily work routine is from Bishop Street to Northen Tower. My expenses for paying car park ticket per day is about RM6.00

Instead of the car park, I will like to see the integrated and efficient public transport system that will cut down the travelling and parking expenses.

Federal Court sitting in Penang next week

Starting from 21-5 to 24-5, Federal Court will be sitting in Penang.
Location: Northern Tower, 1st or 2nd floor.

It will be an opportunity for law students and young practitioners to observe the proceedings of the apex court.

For the list of cases, check out the Cause List.

培訓12名知識青年, 檳民行生力軍迎大選

The DAP Youth potential candidate lists for General Election.
As reported in ChinaPress and all chinese newspaper.

培訓12名知識青年檳民行生力軍迎大選

（檳城11日訊）為了備戰全國大選，行動黨檳州社青團已初步圈定12名有潛質的知識青年，培訓成為黨的生力軍，全面迎戰！

這12名准候選人都是40歲以下的熱血青年，最年輕的只有25歲，最年長的也只不過37歲，12人當中，有4名是新人，其他都是曾在歷屆大選披甲上陣。

今次的年輕准候選人，都是強調有知識青年，當中不乏律師、學士、碩士和研究生，最低程度也持有高級文憑。

這12人分別是陳金輝、郭庭愷、黃繼興、楊順興、雷耶、惹迪星、黃漢偉、陳翰威、劉敬億、鄭來興、黎漢明及黃偉益。

行動黨社青團檳州團長楊順興今日指出，隨著時代的進步，人民代議士也必須要有一定的知識和實力，才能為民請命。

進行系列培訓宣傳
“我們看到檳州立法議會中，部份馬華及民政黨的州議員，因國語掌握能力不強，而頻頻鬧出不少笑話，而且，他們還搶市議員的工作來做，並非在議會中研究各項對人帶來利與弊的政策。”
他說，檳州立法議會本來就是議員研究政策、法案及計劃的地方，但部份馬華及民政議員卻不了解本身的工作，反而搶了市議員的工作來做。

楊順興今早聯同社青團丹絨區區團團長鄭來興及升旗山區區團理事劉敬億，召開新聞發佈會時，這樣表示。

他相信，社青團還會有第二輪的候選人遴選工作，然后再篩選出最適當的人選。
他指出，首批准候選人是在該黨舉行的干訓營之后決定的，社青團認為他們有潛質，而他們也有意願為黨出征。
“接下來，我們會有一系列的培訓活動和宣傳，以突出他們的形象。”

社青團將派女將上陣
行動黨檳州社青團不排除在來屆大選中，派出年輕女將上陣。
該黨不久前主辦的干訓營中，有兩名女黨員參與，並可能會在來屆大選代表黨出征迎戰。
社青團檳州團長楊順興受詢時說，由于這兩名年輕女將是來自大山腳，而且是婦女組成員，因此一切必須待行動黨婦女組主席章瑛，于本月15日從美國回來后，再作進一步的決定。
針對外界盛傳有一名新聞從業員可能在來屆大選，代表行動黨出征，他說，該黨目前還未聽到這樣的傳言，因而不便回應。

黨領袖決定候選人名單
社青團檳州團長楊順興表示，根據檳州行動黨的傳統，每屆大選中，有30%的選區，都是由年輕黨員代表黨出征。

不過，檳州社青團初步圈定的潛質年輕准候選人，是否獲准披甲上陣，最終還是交由黨領袖作決定。

“至于這些年輕的准候選人，會攻打哪一個選區，則會根據黨的迎戰策略作出安排。”
“我們會先征詢准候選人有意攻打哪一區，然后再和黨領袖討論，看他們是否適合攻打有關選區。如果黨領袖也覺得他們適合，那么他就可以開始在該選區走動。”

他說，會有多少位年輕有潛質的准候選人能夠出線，一切交由黨領袖決定。

檳州社青團的潛質青年准候選人名單
陳金輝（37歲） 現為台灣中國文化大學哲學博士班研究生
郭庭愷（34歲） 英國大學工商管理碩士
★黃繼興（25歲） 新加坡國立大學理科學士，美國大學工商管理碩士
楊順興（31歲） 馬來亞大學法律學士，執業律師
★雷耶 （36歲） 倫敦大學法律學士，執業律師
惹迪星（36歲） 英國大學法律學士，執業律師
★黃漢偉（34歲） 國民大學電腦科學系學士，馬來亞大學法律學士，見習律師
陳翰威（37歲） 特許會計師
劉敬億（27歲） 電腦高級文憑
鄭來興（27歲） 拉曼學院會計高級文憑
黎漢明（35歲） 砂拉越大學城市規劃學士
★黃偉益（30歲） 馬來亞大學文學士
注：★為新人

Income Tax and Labour Day

A few months ago, W quit her job as an assistant manager in the factory. She was having a punishing daily work schedule from 8am to 9pm then. She told me that she was not able to balance her family life and working life. She switched her career track and ventured into education sector. With that change, she draws 1/3 of her previous pay and works 1/2 of her previous working schedule.

She is not alone. I have been hearing real experiences that white collar executives have to endure long working hours in the factory. There were high ranking executives chose to retire at the young age of 45.

When I was a fresh graduate, an old-timer told me that the last place to work with is the production line in the factory.

This is the effect of globalization. Americans move their production lines to Asia as Americans don't work long hours. Americans will go home by 5pm. But, their Asian counterparts will work long hours. Ironically, some politicians seem to be very proud of the figures of Foreign Direct Investment. Borrowing the words from the late Prof Syed Hussein Alatas, it is called "captive mind". Put it in another way, it is called colonialism or imperialism

The best book which describes this phenomenon is none other than the World is Flat by Thomas L Friedman.

For all the workers out there, if you manage to beat the annual IRB deadline (April 30th) for submitting the tax form, then reward yourself by having a great Labour Day.

Starting the machinery

My friend asked me whether I will be running for office in the coming General Election.
He referred to the news report on the DAP election workshop last Sunday.

I did not present in the workshop as I have to attend an Ethics Lecture programme which was compulsory for chambering pupils. Guess what, I have to pass the written test in the Ethics Lecture before I apply to call to the Bar.

My answer to him is affirmative. In fact, I will be launching my election campaign and preparing for the ground work starting from 26-06-2007.

I will complete the chambering on 22-06-2007. On 25-06-2007, I will make a trip to the Kuala Lumpur High Court (the new building - picture on the right) to file my petition for admission.

On the next day, I will file my notice of hearing at Penang High Court.

Then, I will start my preparation for General Election. I will have a gap month before my petition is heard at Penang High Court.

I will fully utilise the whole month for political activities.

Stay tune.

Essay on Tax Law

Updated with the news report from Praxis Nov/Dec edition (Newsletter of Malaysian Bar).



I have won the second prize for this year Legal Essay Competition in National Language organised by Bar Council, Dewan Bahasa and Institut Terjemahan Negara.

The topic is "Akta Cukai Pendapatan: Siapa dapat, dia dicukai. Bincangkan." The first prize winner is an Associate Professor from UiTM. The third prize winner is also an Associate Professor from International Islamic University.

The panel of judges comprise of Yang Arif Datuk Zaharah Binti Ibrahim (High Court Judge, Shah Alam), Puan Hendon (Member of Bar Council) and representatives from DBP and ITN.

I receive a trophy, a dictionary and cash prize from Dato' Bentara Istana Dato' Nik Hashim (Federal Court Judge) who represents Chief Justice, Yang Amat Arif Tun Dato Seri Ahmad Fairuz.

The full text of the essay can be accessed at http://hwessay.blogspot.com

The excerpt is as following:
"2. Perdebatan tentang unsur kesukarelaan dan paksaan dalam percukaian

Cukai dalam konsep moden merupakan suatu sumbangan berbentuk kewangan yang dikenakan oleh negara ke atas rakyatnya untuk kebaikan masyarakat secara umumnya.

John Rawls dalam bukunya “A Theory of Justice” [i] telah menghuraikan unsur keadilan dari segi pembahagian kekayaan. Menurut beliau, sumber sosial mesti dilepaskan kepada kerajaan supaya kerajaan dapat membekalkan khidmat awam kepada masyarakat serta membolehkan kerajaan membahagikan kekayaan demi membantu mereka yang miskin atau kurang upaya. Cara mendapatkan sumber hasil yang dimaksudkan oleh John Rawls adalah melalui percukaian.

Robert Nozick [ii] pula menyangkal pendapat John Rawls. Beliau mengibaratkan percukaian dari pendapatan seperti buruh paksaan. Beliau berhujah sekiranya seseorang bekerja untuk memperolehi pendapatan dan membayar cukai berdasarkan kadar peratusan daripada pendapatan, maka kadar yang diterjemahkan kepada masa berkerja adalah kerja paksa yang dikenakan oleh negara. Nozick mempersoalkan tentang rasional pembahagian secara paksaan melalui percukaian. Sebagai alternatifnya, Nozick mengutarakan konsep derma secara sukarela untuk mencapai kesamarataan.

Saya berpendapat percukaian adalah berbeza dari segi buruh paksaan atau penghambaan. Beban kewangan serta hak yang dikongkong oleh buruh paksaan dan penghambaan adalah dalam julat yang berbeza sama sekali dengan percukaian. Tambahan pula, teori Nozick tersebut hanya akan meninggikan jurang pendapatan antara mereka yang berada dengan mereka yang kurang berada. Iaitu, orang kaya akan menjadi lebih kaya, manakala orang miskin menjadi lebih miskin.
[i] John Rawls, A Theory of Justice (Revised Edition), Harvard Universitiy Press, 1999, ms247.

[ii] Robert Nozick, Anarchy, State and Utopia, Oxford: Basil Blackwell, 1974, ms169. "

Land and Property

For the past two months, I have spent considerable time reading, advising and submitting on the issues related to land and property. In fact, I enjoy what I am doing as it involves policy and legislative issues which have a huge impact to the affected parties.

The issues I covered, inter alia,:

1. Sufficiency and validity of the notice to quit of a tenancy involving pre-war premises. Rent Control Act and Rent Control (Repeal) Act are the relevant legislations. It has been 7 years since the repeal of the rent control act but there are still such cases. The issue is whether the 3 months notice to quit is mandatory or merely directory.

2. The remedy for the landowner whose land is subjected to acquisition by the Government. Relevant Legislation: Land Acquisition Act.

3. The locus standi of a company claiming maintenance fees from the proprietors of high-rise building. Relevant legislations: Strata Title Act and Valuers/Estate Agents Act.

4. When does the cause of action commence for a claim on late delivery damages of a house under the Housing Developers Act? Is it started from the actual vacant possession or the contractual date of vacant possession? The starting date is material because the houseowner has 6 years under the Limitation Act to initiate a claim from the developer.

5. National Land Code (Penang and Malacca Title) is a piece of legislation on conversion of the land title on English Deeds System to the Torrens System. There are complex issues involving dispute of land title which has to be traced back to events happening on 1930s.

A Dynamic leadership Required for Penang

■ 行動黨檳州召開新聞發布會，力數許子根領導下檳州政府的不力。前排左起趙善輝、章瑛、曹觀友、林冠英、林峰成、羅興強，後排左起黃漢偉、陳宗興、鄭雨周、陳翰威及黃偉益。

Press Conference by DAP.
I am standing at the far left (back).

This photos appears in Sinchew Jit Poh (1.2.2007).
Please click here for the details (Chinese)

English version is available here.

Reflection on the New Year Eve

I used to celebrate the new year countdown at the Tanjong Bungah beach with my girlfriend (now my wife). We stopped practising it after our first baby arrived.

This year, I stared in front of the monitor by writing my year 2006 report card and year 2007 resolution.

Year 2006 was a significant year for me as I ventured into a new territory. I have switched from a high-tech world to the legal world. To put it in the management jargon, it is called "mid-career switch".

It is a 3-page long 2006 report card. Same length for my 2007 resolution. Both reports cover topics ranging from family, home improvement, NGO participation, political participation, financial, knowledge building, health etc. By doing this, I can monitor my progress on various areas. I can only monitor things that can be quantified such as LDL Cholesterol level. BTW, my daughter have a good head start by obtaining the first position in her class.

For year 2007, it will be an interesting year. My wife will finish her Bachelor of Social Science (USM). Being a part time student, it is a long march for her. Along the way, she gave birth to our three lovely kids. I also pray that the renovation of the Penang Court building to be finished on time so that I can have my long call ceremony there.