3. Provide the gist of the precedent set by Ketua Pengarah Hasil Dalam Negeri v. Tropiland Sdn Bhd (2012) (Court of Appeal). [10 marks] 4. Provide any 5 (five) criterias any medical insurance policy can be claimed as personal relief as stated in Public Ruling No. 2/2005. [10 marks]

1. Explain four (4) main purposes of taxation in modern society. [10 marks] 2. Explain "Ad Valorem duty" is implemented in Malaysia from the context of stamp duties. [10 marks] 3. Provide the gist of the precedent set by "Ketua Pengarah Hasil Dalam Negeri v. Tropiland Sdn Bhd (2012) (Court of Appeal). [10 marks] 4. Provide any 5 (five) criterias any medical insurance policy can be claimed as personal relief as stated in Public Ruling No. 2/2005. [10 marks] 5. Explain what a "Final and conclusive" tax assessment is. [10 marks]