A. Anthony is chartered accountant and employed as chief operating officer of Pleaze Bhd since 1 March 2015. He is from Singapore and residing in Malaysia since he began with his employment. Anthony contract of employment with the company is ended on 31 December 2021, but he still receives leave pay for three months from January to March 2022 as stipulated in the contract. The following are the payments and benefits received from his employment for the in the year 2021: