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4. Travelling and entertainment included the followings:

RM000

Entertainment existing customers 200

Cash sponsorship for customers annual dinner 160

Toll, mileage and parking 151

5. Advertisement and promotions included:

RM000

Congratulatory advertisement in respect of customers 150

Donation to non-approved institutions 200

Market research on customer profile 320

6. Repair and maintenance included:

RM000

Replacing cement floor with tiles in administration office 44

Installing new cabinets in administration office 102

7. Professional fees included:

RM000

Tax fees for the submission of YA 2019 tax return (paid in YA2020 ) 14

Secretarial fees for YA 2020 (paid in YA 2020) 11

Statutory audit fee 17

8. Lease rental comprises payment for the lease of a car. The cost of the car is RM200,000. The lease commenced on 1 January 2019 and rental payment of RM20,000 was made for the year ended 31 December 2019. Kaman Sdn Bhd made another rental payment of RM20,000 for the year ended 31 December 2020.

9. Other information:

a. During the year, Kaman Sdn Bhd received an advanced payment of RM1,100,000 from an existing customer for future supply of products. The advance payment is refundable if the customer decides not to proceed with the purchase. The advance receipt is reflected in Kaman Sdn Bhds Balance Sheet.

b. Property, Plant and Equipment (PPE) owned by Kaman Sdn Bhd:

	Qualifying Cost	Tax Written Down Value	Rate of Annual Allowance
	RM000	RM000	%
Land	25,000	-
Factory *	12,000	9,360	3
Plant and machinery	8,000	1,920	14
Furniture and fittings	2,500	1,000	10
Motor vehicles	3,000	-	20

* 15% of the factory area was used as administration office.

During the year:

(i) Furniture and fittings were acquired from a subsidiary company of Kaman Sdn Bhd in Malaysia for RM300,000. This was a controlled transfer. The original cost and the tax written down value of the furniture and fittings were RM500,000 and RM250,000 respectively.

(ii) Plant and machinery costing RM150,000 was disposed of for RM110,000. The tax written down value of the plant and machinery was RM36,000.

Required:

Starting with Net profit before taxation, compute the tax payable of Kaman Sdn Bhd for the YA 2020, showing all the relevant adjustments including the capital allowance calculations.

(Note : Every item mentioned in the notes to the accounts must be listed in your computation irrespective of whether an adjustment is required or not. Where no adjustment is required, indicate NIL in the appropriate column).

(30 marks)