The PH’s evidence in regard to this issue is reproduced below as follows: “SK Credit sales, ok. Agree with me that for year 2019, the audited account shows a revenue of RM1,887,553? Yes. Agree with me, the total revenue that is reflected there is RM1,887,553? Yes. Agree with me that for revenue of such amount, profit after tax for the entire year is RM120,255? Yes. Agree with me that Susunan MAC operates almost 365 days? Not exactly. We close on Chinese New Year. How many days is that? Two days. Two days. So how many days you operate? 363 days. Ok, so I correct myself. 363 days. You operate 363 days, collected revenue of almost RM1.9 million, but the profit for that particular year is only RM1,255. Do you think this is believable? it works out to RM104 per month. Do you think this is believable? Yes. It is believable? Yes. So you are trying to tell the Court that you make a month RM104 per month. Is that what you are trying to tell the Court? After minus all the operating costs, yes. So you are trying to tell the Court you make RM104 per month? Yes or no? Just agree, yes or no? is that what you make per month? Yes or no? That is the gross profit. Yes, is that what you make per month? Yes or no? Rm104 per month? Yes. Yes? Ok. Do you agree with me that there is a great possibility that tax planning can be done due to the collection of cash in the clinic? Disagree. But you are in control of Susunan MAC? Yes. You are in control of how much cash you make, how much credit you make. You are in control. You have full control. Agree? No. it depends on how many patients are coming. It they are not paid – Listen. Don’t explain. Agree with me that you are in full control of cash collection, credit, whatsoever? You are in full control. Agree? Yes. I put it to you it is very common for business such as clinics or any company for the matter to take loans from banks. Agree? Yes. Agree with me that these loans are taken for multiple reasons including expansion of business, equipment purchases, working capital, agree? Yes. Now agree with me that banks are 1 regulated financial institutions, agree? Yes. Agree with me that as a regulated financial institution, bank do not provide loan unless careful and thorough due diligence has been performed on the borrower, agree? Yes. Agree with me that this principle would apply to individual loans, company loans, credit card applications, agree? Yes. Agree with me that this principle of regulation would equally apply to the company that you run, Susunan MAC, agree? Yes. Agree with me that you have not defaulted any credit card payment? Yes. Agree with me that Susunan MAC and yourself have been servicing the alleged loan from banks without any default? Yes. Agree with me that Susunan MAC and you are solvent till this very day? Don’t understand your question. You are not bankrupt. Yes. Your company is of sound financial standing. Agree with me? Disagree. Disagree. But you are able to service your loans, you are able to pay your credit, you are able to do all that. Agree? Agree. Ok. Agree with me that you are still able to service this loan, make payments because you are financially sound, and you have a healthy cash flow, agree? Yes. Now look at your bundle, page 46. Agree with me that you declared that your monthly income is RM40,000? Take your time and read the document. It’s your document. Page 46, My Lady, of the Respondents bundle. Sorry, the Petitioner’s bundle, My Lady. It’s the line there, Mr Chow, “my monthly income of RM40,000”. Do you see that? My Lady - Yes. Plus my monthly income of RM40,000. So you do see the note there? You declared “my monthly income of RM40,000.” Agree? That is an explanation I give – No. Agree that you declared that your monthly income of RM40,000 in that document, your document? In that page, I write so. Ok. So you agree that you wrote monthly income RM40,000. Agree? I wrote. Ok, you wrote. Ok. Now, in LHDN filing, Borang EB, which is in Mr Chong’s report, the Court-appointed expert, you declared for year 2020 your monthly income is RM15,000. Agree? Yes. In year 2021, you declared your monthly income is RM15,000? Yes. In 2022, you declared your monthly income of RM16, 375. Agree? Yes. These are all declarations made to LHDN. Agree? Yes. You do understand the consequences of making false declaration? This is 2017. You do understand the consequences of making false declaration? Do you understand the consequence, do you understand?