(c) Goh has received a notice of additional assessment for the year of assessment 2021 on 15 June 2021 where he was required to pay an additional RM1,000 of tax.

Required:

(i) Advise Goh on the time frame that he needs to file a notice of appeal if he does

not agree with the additional assessment imposed on him.

(2 marks)

(ii) Does Goh still need to pay the additional RM1,000 if appeal against the

additional assessment have been made by him? Explain your answer.

(3 marks)

(iii) Assume Goh does not intend to appeal against the additional assessment, and

settle the payment on 20 July 2021, will any penalty be imposed on him? If yes,