1. Explain any 5 (five) responsibilities of individual business owners to the tax authorities as suggested by Hasil E-book at Glance. [10 marks] 2. Tax rates, deductions entitlement and tax treatments depend on whether the taxpayer is a resident or otherwise. Explain two (2) benefits why it is better to become a Malaysian tax resident. [10 marks] 3. Describe the points to consider a tax practitioner must consider while determining whether a taxpayer is employed or self-employed. [10 marks] 4. Explain the mechanisms of the Real Property Gains Tax in Malaysia. [10 marks] 5. Provide any four (4) criteria that need to be considered in the Badges of trade tests to determine whether a taxpayer is carrying a business or not as decided in NYF Realty Sdn. Bhd. v. Comptroller of Inland Revenue (1974) 1 MLJ 183). [10 marks]