B.

Azhar and Co (AC) provides accounting services to his clients. On 1 September 2020, AC charged Mr. Samuel for the accounting fees of RM1,500 and RM120 for printing and documentation.

REQUIRED:

(a) Determine the service tax amount under the Service Tax Act 2020 for the above AC charges to Mr. Samuel. (2 Marks)

(b) Calculate the debt due to Royal Malaysian Custom Department if AC paid the service tax due in (a) above on 11 February 2020. (3 Marks)