Answer all question (Taxation in Business Income Malaysia)

1. En Wakeel is in the business of selling insurance. He has registered his insurance business as a sole proprietor. During his free time, En Wakeel drives a grab car. For YA2020, En Wakeel submitted his tax returns based on his insurance business but did not include the revenue he obtains from the grab business.

Advise En Wakeel on the proper tax treatment for the income he gets from driving grab car.

2. Makcik Bawang is a full time housewife with 3 schooling kids. During the last school holidays, Makcik Bawang joined a trip organised by her sister to Vietnam with the intention of going on holiday. Makcik Bawang bought many clothes and hijabs during the trip. Upon coming back to Malaysia, she regretted some of the purchases as she had overspent her money. She invited her neighbours for tea and during the event she managed to sell off 50 pieces of the clothes and hijab with the gross profit of RM2,000 to her neighbours. 20 of her neighbours bought these hijabs from her.

Advise Makcik Bawang on tax implication for the profits she gained from sale of the hijab and the expenses she incurred on her trip to Vietnam.