A. i. Yasmine runs a printing shop at De Centrum, Kajang since year 2017. Due to greater demand, Yasmine decided to hire two assistants at her shop. However, she is uncertain on her tax obligation as an employer.

ii.

Required:

Explain briefly FIVE (5) tax responsibilities of an employer according to the requirement as

stipulated in the Income Tax Act 1967.

(5 marks) (CLO1: PLO1: C2)

State THREE (3) offences under which the Inland Revenue Board may charge the taxpayer. (3 marks)

(CLO1: PLO1: C1)

B. Mr Smith, an European and attached to one of the prominent IT company located in Bandar Utama, Petaling Jaya since 15 December 2013. The following information relates to his pattern of stay in Malaysia:

Period of stay

15 Dec 2013- 27 Dec 2014

28 Dec 2014- 2 January 2015

3 January 2015 30 May 2015 1 June 2015 30 Sept 2015

1 October 2015- 14 March 2017 10 August 2017 24 Dec 2017 25 Dec 2017- 4 January 2019

5 January 2019 4 July 2019

Notes

In Malaysia

Attended a business conference in, India. In Malaysia

In London, visiting families and friends

In Malaysia

In Malaysia

In New York, celebrating Christmas and New Year In Malaysia

On 15 July 2019, Mr Smith permanently left Malaysia.

Required:

Determine the residence status of Mr Smith for the relevant years of assessment. State the related sections and reasons for your answer.

(12 marks) (CLO1: PLO1: C4)