If the tax remitted RM20000 from Singapore on 16 December 2020. This income was generated form the sales of trade products for the whole year 2020. And the taxpayers did not declare the amount while do the tax computation, because he said that the foreign source income was exempted from Malaysia income tax.

you as a tax agent, what the implications and tax treatment in addressing this issue, when you detected this situation during preparation of the tax computation?