Former second finance minister Johari Abdul Ghani said today that questions over unreturned income tax refunds should be directed at former treasurer-general Mohd Irwan Serigar Abdullah and the CEO of the Inland Revenue Board (IRB).

This was after Finance Minister Lim Guan Eng revealed that the previous BN administration had failed to return RM16.046 billion in income tax and real property gains tax refunds to individuals, businesses and organisations over the last six years due to a shortfall.

"I can't comment without detailed facts and information.

"However, the matter should be directed to Irwan and the IRB chief executive officer," he said was quoted as saying by Berita Harian.

Irwan was relieved of his duties following the installation of the Pakatan Harapan government. The current CEO of IRB is Sabin Samitah.

Johari also urged the current government to lodge a police report if there were elements of criminal breach of trust.

"I suggest that a police report is made so that an investigation can be carried out to determine if it is true that there had been a breach of trust as claimed," he said.

Lim had previously revealed that the previous government had not returned RM19.248 billion in GST refunds to businesses, even though it was statutorily required to do so within 14 days.

The finance minister said this was because the previous government had considered the money as revenue and used up the funds.

The main finance minister at that time was then-prime minister Najib Abdul Razak.