The case summarized as Case 7 in Section 5 — an LHDN residency misclassification originating in counter-level misguidance, which had remained uncorrected for more than five months despite the responsible officer’s written acknowledgment of the error and supporting documentation from the former employer — was fully resolved in early July 2026 following direct, in-person representative negotiation at the LHDN counter. The residency status was corrected on 30 June 2026; the erroneous assessment was cancelled in full; the withheld overpayment of RM12,574.15, including the worker’s final salary, was refunded on 2 July 2026; and a corrected tax position confirming zero outstanding liability was issued on 6 July 2026, allowing the worker’s new Employment Pass application to proceed after a 5.5-month blockage. This milestone is significant for three reasons. First, it demonstrates in documented form the asymmetry at the core of this report: nearly six months of individual, remote follow-up through every available official channel (email, the customer feedback portal, WhatsApp, video sessions) produced no correction, while represented, in-person negotiation produced full resolution within days. Second, it establishes that the harm documented in Section 4.3 — withheld final salary, a blocked Employment Pass application, and approximately RM28,000 (about JPY 1,000,000) in double housing costs — flowed directly from an administrative error that LHDN itself had acknowledged in writing months earlier. Third, the resolution is corroborated end-to-end by official LHDN documentation (the tax position statement recording the assessment reduction and refund, and the credit-balance notice confirming zero liability) alongside the client’s signed bilingual testimony and feedback form (7 July 2026), making this the first case in this dataset in which a government-agency failure, its human cost, and its resolution are each independently documented. The signed testimony concludes with the client’s request that LHDN improve its operational handling of taxpayer matters and observe its published processing deadlines. Sukimare Consulting — White Paper (July 2026) Page 15