a) Boboiboy Resources Bhd. commenced its business on 1.03.2016 and made its first set of account to 31.07.2016 and close its accounts every 31.07 for each subsequent year. During December 2018, after full consideration, the management agreed to change its closing date to be 30.11.2018 and thereafter every 30.11. Required: Identify the respective basis period and the relevant year of assessments until year 2020. Explain how the basis period is determined and which year is failure year. (20 marks) b) Big Why Sdn. Bhd. setting up a factory located in Nilai. The company paid in total RM1.5 million from ADA Ltd company resident in China for the machines to be installed in the factory. The total cost paid including 1/4 payment for technical advice service. Big Why Sdn. Bhd. borrowed loan from TooWan Bank in Taiwan amounting RM500,000 in order to purchase the machines with interest rate 2.5% per annum. Due to China oversea travelling banned, Big Why Sdn. Bhd. has to call local operators to install the machine which cost them RM 75,000. Required: Discuss the withholding tax obligations of Big Why Sdn. Bhd. regarding t these payments. (10 marks) Total: 30 marks