1.An employer is required to deduct and remit tax under the Schedular Tax Deduction (STD) system.Under the STD Rules, employer has to remit using Form CP39 to the respective Collection Branch not later of 15^th day of each calendar month in respect of tax in the preceding month. However, statistics have shown that some employers have failed to deduct or remit the tax.

a.What are the penalties for failure to deduct or remit the monthly tax deduction?

b.Under what circumstances an employer is deemed to deduct or remit the monthly tax deduction?

2.The Inland Revenue Board (IRB) received information that Syazrah did not report her additional income derived from lecturing part-time at UPM's executive program.The IRB, after conducting desk audit on her case issued a notice of additional assessment dated 25 June 2019 for year of assessment 2018.The JA stated an additional tax payable of RM 5,000.

1. Determine the latest date for Syazrah to make payment to the tax authorities before the penalty loading.
2. What options the IRB would initiate to collect the tax due?
3. Min Lee provides you with his estimated income for the YA2019 as follows:

Statutory income

Business income120,000

Employment income48,000

Rental income12,000

The total income for the YA 2019 will be:

Total income180,000

Less: Personal relief(9,000)

Chargeable income171,000

Income tax payable27,940

Calculate his income tax payable by installments.