a) Juan Peroni IS a resident of Malaysia. State the notifications which should be made to the Director General of the Inland Revenue (DGIR) regarding Juan Peronis chargeability to income tax, including by whom the notifications should be made and by when. [10 marks]

b) Mr. Bun IS NOT a resident of Malaysia. State how this will affect the computation of his income tax liability in Malaysia and the action which can be taken against him by the DGIR to recover any taxes, sums or debts due by him. [10 marks]