1. With brief explanations, describe any 5 documents that must be kept for 7 years for tax purposes according to Hasil E-book at a glance.

2. Royalty income is subject to Malaysian tax if the royalty income is derived in Malaysia. Explain how gross income of interest or royalty shall be deemed to be derived from Malaysia. [10 marks]

3. Provide the objectives of a Double Taxation Agreement. [10 marks]

4. Qualifying expenditure is the cost incurred on the plant or machinery used for the purpose of the business. Describe the three (3) form of expenditure in which tax legislature allows to be called Qualifying expenditure. [10 marks]

5. Describe instances whereby an assessment is considered final and conclusive by Revenue officials.