1. SECTION A All questions are compulsory You are working as a tax advisor in BestTax & Co. and your close friend, Monica, seeks for your tax advice. Upon graduation from the University of Nottingham (UK) in July 2019, Monica commenced her first employment with Cookware Bhd (CWB), a tax resident company in Malaysia, as an Internal Auditor, with effect from 16 November 2019. She left for UK to study on 1 September 2016 and not returned to Malaysia till 10 November 2019. CWB involves in manufacturing of kitchen equipment and it has ten manufacturing plants in the ASEAN region. Monica works at the CWB's head office in Kuala Lumpur. CWB has five branches located in the West of the Peninsular Malaysia. During the period 1 January 2020 to 31 December 2020 she received the following remunerations which is regarded as a yearly amount, unless stated otherwise: 1. She received a salary of MYR4,800 per month, after deduction of EPF at 11% and monthly tax scheduler of MYR450. 2. CWB contributed 13% of her salary to the EPF. 3. She received the following allowances: Meal allowance - MYR2,400. Housing allowance (from 1 January to 29 February 2020) - MYR1,300. Parking allowance - MYR1,800. 4. CWB paid for her mobile phone bills amounted to MYR2,760, in which 30% of the bills were related to her job function. 5. As she is required to perform internal audit at the five CWB's branches, on 1 January 2020, CWB provided her with a 3-year old Honda CRV at a cost of MYR55,000 together with fuel amounted to MYR1,600. The same car would cost the company MYR135,000 when it is new. One of her colleagues car-pooled with her to work when his car was sent for major repair for two months i.e. July and August 2020. She has also spent MYR1,200 to upgrade the sound system of the car. 6. With effective from 1 March 2020, she stays in a double-storey terrace house provided by CWB, with two other colleagues. CWB rented the house for MYR2,200 per month and incurred full furnishings for the house amounted to MYR15,000. 7. She has enrolled into the ICAEW course in January 2020. The tuition fees for the course is MYR14,000 and CWB has paid 80% of the tuition fees for her. 8. Her medical expenses paid by CWB amounted to MYR1,700. In addition, CWB paid MYR300 for an hour spa treatment after the internal audit conclusion meeting at the Penang branch.