Hello, this is my taxation questions. I have given the tax rate

TAX RATES AND ALLOWANCES The following tax rates, allowances and values are to be used in answering the questions. Income tax rates Resident individuals Chargeable income Rate % 0 1 5 10 First Next Next Next Next Next Next Next Next Next Exceeding RM 5,000 15,000 15,000 15,000 20,000 30,000 150,000 150,000 200,000 400,000 1,000,000 RM (0 - 5,000) (5,001 - 20,000) (20,001 - 35,000) (35,001 - 50,000) (50,001 - 70,000) (70,001 - 100,000) (100,001 - 250,000) (250,001 - 400,000) (400,001 - 600,000) (600,001 - 1,000,000) 16 Cumulative tax RM O 150 900 2,400 5,600 11,900 47,900 84,650 134,650 238,650 21 24 24.5 25 26 28 Resident company Paid up ordinary share capital First RM500,000 19% 24% Excess over RM500,000 24% 24% RM2,500,000 or less More than RM2,500,000 Non-residents Company Individual 24% 28% Personal reliefs and allowances RM 9,000 6,000 5,000 (maximum) (maximum) (each) (maximum) (maximum) (maximum) (maximum) Self Disabled self, additional Medical expenses expended on parents Medical expenses expended on self, spouse or child with serious disease, including up to RM500 for medical examination Parental care Basic supporting equipment for disabled self, spouse, child or parent Purchase of sports equipment Study course fees for skills or qualifications Expenses on books for personal use Spouse relief Disabled spouse, additional Child - basic rate Child - higher rate Disabled child Disabled child, additional Life insurance premiums and contributions to approved funds Private retirement scheme contributions, deferred annuity premiums Medical and/or education insurance premiums for self, spouse or child Purchase of a personal computer Deposit for a child into the National Education Savings Scheme Contribution to Social Security Organisation (SOCSO) (each) (each) (each) (each) (maximum) (maximum) (maximum) (maximum) (maximum) (maximum) 6,000 1,500 6,000 300 7,000 1,000 4,000 3,500 2,000 8,000 6,000 8,000 6,000 3,000 3,000 3,000 6,000 250 Rebates Chargeable income not exceeding RM35,000 Individual - basic rate Individual entitled to a deduction in respect of a spouse or a former wife RM 400 800 Value of benefits in kind Car and fuel scale Cost of motor car Prescribed annual value of Prescribed annual value of (when new) private usage of motor car private petrol RM RM RM Up to 50,000 1,200 600 50,001 to 75,000 2,400 900 75,001 to 100,000 3,600 1,200 100,001 to 150,000 5,000 1,500 150,001 to 200,000 7,000 1,800 200,001 to 250,000 9,000 2,100 250,001 to 350,000 15,000 2,400 350,001 to 500,000 21,250 2,700 500,001 and above 25,000 3,000 The value of the motor car benefit equal to half the prescribed annual value (above) is taken if the motor car provided is more than five (5) years old. Where a driver is provided by the employer, the value of the benefit is fixed at RM600 per month. Other benefits RM per month Household furnishings, apparatus and appliances: Semi-furnished with furniture in the lounge, dining room or bedroom Semi-furnished with furniture as above plus air-conditioners and/or curtains and carpets Fully furnished premises Domestic help Gardener 70 140 280 400 300 Capital allowances Initial allowance (IA) Rate % 10 20 20 20 Annual allowance (AA) Rate % 3 14 20 10 Industrial buildings Plant and machinery - general Motor vehicles and heavy machinery Office equipment, furniture and fittings Agriculture allowance Buildings for the welfare of or as living accommodation for farm employees Other buildings used in the business All other qualifying agricultural expenditure Nil Nil Nil 20 10 50 Real property gains tax Companies All others Individuals non-citizens and non-permanent residents Rate Rate % Rate % % Category of disposal Disposal within three years after the date of acquisition Disposal in the fourth year after the date of acquisition Disposal in the fifth year after the date of acquisition Disposal in the sixth year after the date of acquisition or thereafter 30 20 15 5 30 30 30 5 30 20 15 0 Goods and services tax (GST) Standard rate Registration limit 6% RM500,000 6 Murni, a resident, is employed as an engineer. On 30 September 2018, Murni married Shah, who is certified as disabled by the relevant authorities and does not have any income. Murni has a 21-year-old married daughter from a previous marriage and an 80-year-old mother who did not receive any income during 2018. Details of Murni's employment income and benefits, and other income and payments for the year ended 2018 are as follows: Income and benefits from employment: Monthly salary of RM20,000 Monthly entertainment allowance of RM2,000 A cash award of RM3,000 for eight-year long service in the company Monthly parking allowance of RM100 Utility bills for the year in the name of the company of RM12,000, paid by the company On 1 July 2018, the company provided a car and incurred the following expenses: Cost of the new car of RM180,000 Maintenance service of RM2,300 Fuel of RM2,100 The company employed a driver at a monthly salary of RM2,500 from 1 October 2018 Other income: Interest income of RM1,900 from an Australian foreign currency account Royalties of RM33,000 from the translation of a Japanese technical journal into the national language as requested by the Ministry of Education Payments/expenses: Entertainment expenses incurred on company's clients of RM9,000 Zakat payment of RM5,000 EPF contribution of RM26,000 Purchase of smart phone for RM5,000 Gymnasium fees of RM3,000 University fees for her daughter's degree of RM11,000 Cash donations of RM8,000 paid to a local approved charitable institution Required: Compute the income tax payable by Murni for the year of assessment 2018. Note: You should indicate by the use of the word 'nil' any item referred to in the question for which no adjusting entry needs to be made including any relief or rebate in the tax computation TAX RATES AND ALLOWANCES The following tax rates, allowances and values are to be used in answering the questions. Income tax rates Resident individuals Chargeable income Rate % 0 1 5 10 First Next Next Next Next Next Next Next Next Next Exceeding RM 5,000 15,000 15,000 15,000 20,000 30,000 150,000 150,000 200,000 400,000 1,000,000 RM (0 - 5,000) (5,001 - 20,000) (20,001 - 35,000) (35,001 - 50,000) (50,001 - 70,000) (70,001 - 100,000) (100,001 - 250,000) (250,001 - 400,000) (400,001 - 600,000) (600,001 - 1,000,000) 16 Cumulative tax RM O 150 900 2,400 5,600 11,900 47,900 84,650 134,650 238,650 21 24 24.5 25 26 28 Resident company Paid up ordinary share capital First RM500,000 19% 24% Excess over RM500,000 24% 24% RM2,500,000 or less More than RM2,500,000 Non-residents Company Individual 24% 28% Personal reliefs and allowances RM 9,000 6,000 5,000 (maximum) (maximum) (each) (maximum) (maximum) (maximum) (maximum) Self Disabled self, additional Medical expenses expended on parents Medical expenses expended on self, spouse or child with serious disease, including up to RM500 for medical examination Parental care Basic supporting equipment for disabled self, spouse, child or parent Purchase of sports equipment Study course fees for skills or qualifications Expenses on books for personal use Spouse relief Disabled spouse, additional Child - basic rate Child - higher rate Disabled child Disabled child, additional Life insurance premiums and contributions to approved funds Private retirement scheme contributions, deferred annuity premiums Medical and/or education insurance premiums for self, spouse or child Purchase of a personal computer Deposit for a child into the National Education Savings Scheme Contribution to Social Security Organisation (SOCSO) (each) (each) (each) (each) (maximum) (maximum) (maximum) (maximum) (maximum) (maximum) 6,000 1,500 6,000 300 7,000 1,000 4,000 3,500 2,000 8,000 6,000 8,000 6,000 3,000 3,000 3,000 6,000 250 Rebates Chargeable income not exceeding RM35,000 Individual - basic rate Individual entitled to a deduction in respect of a spouse or a former wife RM 400 800 Value of benefits in kind Car and fuel scale Cost of motor car Prescribed annual value of Prescribed annual value of (when new) private usage of motor car private petrol RM RM RM Up to 50,000 1,200 600 50,001 to 75,000 2,400 900 75,001 to 100,000 3,600 1,200 100,001 to 150,000 5,000 1,500 150,001 to 200,000 7,000 1,800 200,001 to 250,000 9,000 2,100 250,001 to 350,000 15,000 2,400 350,001 to 500,000 21,250 2,700 500,001 and above 25,000 3,000 The value of the motor car benefit equal to half the prescribed annual value (above) is taken if the motor car provided is more than five (5) years old. Where a driver is provided by the employer, the value of the benefit is fixed at RM600 per month. Other benefits RM per month Household furnishings, apparatus and appliances: Semi-furnished with furniture in the lounge, dining room or bedroom Semi-furnished with furniture as above plus air-conditioners and/or curtains and carpets Fully furnished premises Domestic help Gardener 70 140 280 400 300 Capital allowances Initial allowance (IA) Rate % 10 20 20 20 Annual allowance (AA) Rate % 3 14 20 10 Industrial buildings Plant and machinery - general Motor vehicles and heavy machinery Office equipment, furniture and fittings Agriculture allowance Buildings for the welfare of or as living accommodation for farm employees Other buildings used in the business All other qualifying agricultural expenditure Nil Nil Nil 20 10 50 Real property gains tax Companies All others Individuals non-citizens and non-permanent residents Rate Rate % Rate % % Category of disposal Disposal within three years after the date of acquisition Disposal in the fourth year after the date of acquisition Disposal in the fifth year after the date of acquisition Disposal in the sixth year after the date of acquisition or thereafter 30 20 15 5 30 30 30 5 30 20 15 0 Goods and services tax (GST) Standard rate Registration limit 6% RM500,000 6 Murni, a resident, is employed as an engineer. On 30 September 2018, Murni married Shah, who is certified as disabled by the relevant authorities and does not have any income. Murni has a 21-year-old married daughter from a previous marriage and an 80-year-old mother who did not receive any income during 2018. Details of Murni's employment income and benefits, and other income and payments for the year ended 2018 are as follows: Income and benefits from employment: Monthly salary of RM20,000 Monthly entertainment allowance of RM2,000 A cash award of RM3,000 for eight-year long service in the company Monthly parking allowance of RM100 Utility bills for the year in the name of the company of RM12,000, paid by the company On 1 July 2018, the company provided a car and incurred the following expenses: Cost of the new car of RM180,000 Maintenance service of RM2,300 Fuel of RM2,100 The company employed a driver at a monthly salary of RM2,500 from 1 October 2018 Other income: Interest income of RM1,900 from an Australian foreign currency account Royalties of RM33,000 from the translation of a Japanese technical journal into the national language as requested by the Ministry of Education Payments/expenses: Entertainment expenses incurred on company's clients of RM9,000 Zakat payment of RM5,000 EPF contribution of RM26,000 Purchase of smart phone for RM5,000 Gymnasium fees of RM3,000 University fees for her daughter's degree of RM11,000 Cash donations of RM8,000 paid to a local approved charitable institution Required: Compute the income tax payable by Murni for the year of assessment 2018. Note: You should indicate by the use of the word 'nil' any item referred to in the question for which no adjusting entry needs to be made including any relief or rebate in the tax computation