A Among the objective of the use self-assessment system (SAS) is to increase the voluntary compliance of the taxpayers. Required: Provide your opinion on how the SAS may assist to achieve the objective. (4 marks) (CLO1:PLO1:04) B. An effective tax system is crucial to be implemented by the tax authority. Explain in details any THREE (3) requirements for an effective tax system in Malaysia. (6 marks) (CLO1:PL01:03) Question 2 (20 Marks) A Maryam Nara, a Dubai citizen, arrived in Malaysia for the first time on 20 May 2013 to work as a music instructor at Kuala Lumpur. Her contract with the company began on 1 June 2013 and ended on 5 September 2019. During the contract period, she needs frequently travel in between Dubai and Malaysia. She left Malaysia permanently on 15 October 2019. Details of his period of stay in Malaysia are as follows: Year Periods of stay Note 2013 20 May to 17 July 19 November to 31 December 2014 1 January to 15 April 1 May to 20 August 2015 10 April to 30 September 5 November to 12 December 2016 1 February to 30 May 2017 15 January to 10 April 2 2018 1 July to 30 November 2019 1 September to 15 October Notes: 1. Maryam Nara was in the Italy from 16 April 2014 to 30 April 2014 attending an International Musical Exhibition 2014 2. Maryam Nara was in China from 2 January 2017 to 15 January 2017 for social visit. Page 1 of 3 Required: Determine the residence status of Maryam Nara for the years of assessment 2013 to 2019. Give reasons and quote the relevant provisions of the Income Tax Act 1967 to support your answer. (16 marks) (CLO1.PL01:C4) B. If Maryam Nara wish to be exempted from income tax advice her accordingly by clearly stating in which year of assessment she can do so. Your explanation should be indicating the section in Income Tax Act 1967