1. Explain the withholding tax obligations of Canggih Sdn Bhd under the Income Tax Act 1967 on paying/crediting the payment to payees.
2. Compute the amount of withholding tax to be withheld by Canggih Sdn Bhd and state the due date for each payment.
3. Compute the total debt due to Inland Revenue Board, if Canggih Sdn Bhd would like to settle all the payments on 30 April 2020.

Question 5 A. Canggih Sdn Bhd (Canggih), a tax resident Malysian company, purchase a machine costing RM1.2 million from Commet Plc a Singaporean company. Canggih Sdn Bhd had entered into an agreement with Commet Plc, for the service of installations and technical assistance (training) on the recent innovative machine to be used in its manufacturing process. Commet Plc later on claimed the fee payment of RM50,000 for installation and RM23,000 for training to be made as follows: 1 February 2020 20% of the Installation payment to be credited to Commet branch in Johor Bharu 15 March 2020 80% of the installation payment to be remitted to Commet Plc in Singapore 20 April 2020 100% of the training payment to be remitted to Commet Plc in Singapore Question 5 A. Canggih Sdn Bhd (Canggih), a tax resident Malysian company, purchase a machine costing RM1.2 million from Commet Plc a Singaporean company. Canggih Sdn Bhd had entered into an agreement with Commet Plc, for the service of installations and technical assistance (training) on the recent innovative machine to be used in its manufacturing process. Commet Plc later on claimed the fee payment of RM50,000 for installation and RM23,000 for training to be made as follows: 1 February 2020 20% of the Installation payment to be credited to Commet branch in Johor Bharu 15 March 2020 80% of the installation payment to be remitted to Commet Plc in Singapore 20 April 2020 100% of the training payment to be remitted to Commet Plc in Singapore