NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 21. RECEIVABLES, DEPOSITS AND PREPAYMENTS (CONT'D) (e) Included in other receivables of the Group and of the Company are: (i) an amount of RM4,846,131 (2024: RM5,355,494) being unbilled rental income receivables; (ii) an amount of RM22,265,090 (2024: RM10,456,645) being indirect taxes paid in advance to tax authorities. Income Tax Article 26 In January 2025, PTMKH received a Letter of Tax Underpayment Assessment from DGT for indirect income tax article 26 for the financial year 2023 amounting to IDR11,051 million, equivalent to RM2.80 million. In March 2025, PTMKH made the full payment of the underpayment amounting to IDR11,051 million, equivalent to RM2.80 million. In April 2025, the Company submitted the objection letter to the tax office. On 28 October 2025, DGT partially accepted the objection letter to refund IDR5,571 million, equivalent to RM1.41 million to PTMKH. As at to date, PTMKH is still in process of preparing an appeal to the tax courts regarding the remaining amount of IDR5,480 million, equivalent to RM1.39 million. Based on consultation with the local tax experts, the directors of PTMKH are of the opinion that PTMKH has a valid defence against DGT’s assessments for indirect income tax article 26 for the financial year 2023. Accordingly, PTMKH has not made any adjustments in respect of the tax assessments in the financial statements of the Group and PTMKH. Value Added Tax In October 2025, PTMKH received and accepted a Letter of Refund of Excess Tax Payment for value added tax relating to the September 2024 tax period, in respect of an overpayment of IDR34,900 million, equivalent to RM8.83 million. (iii) an amount of RM2,727,087 (2024: RM2,110,539) being amount due from Plasma Farmers Cooperative in Indonesia. 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 253 ANNUAL REPORT 2025 MKH BERHAD
RkJQdWJsaXNoZXIy NDgzMzc=