A.

Repoh Sdn Bhd (RSB) manufactures rubber products in Jitra, Kedah. The companys sales turnover for the period of 1 November 2019 to 30 September 2020 was RM380,000. The amount of sales that the company has collected in October 2020 was RM152,000. In December 2020, RSB sold their goods to the following customer: i. An amount of RM50,000 to AB Berhad located in Alor Setar ii. An amount of RM30,000 to Malai Sdn Bhd located in Langkawi. iii. An amount of RM15,000 exported to China. REQUIRED:

(a) Determine whether RSB is a taxable person under the Sales Tax Act 2018. (2 Marks)

(b) Determine the sales tax effect on the sale of goods by RSB in December 2020. (3 Marks)