Income derived from the exercise of an employment is chargeablet tax under Section Ab) of ITA 1967 . a) Identify the impact of tax compliance in improvement of tax system in Malaysia. (4 Marks) b) List THREE (3) Benefit in kind under section 13(XB) ITA 1967. Marks c) Mr.Haikal, an employee from Kenanga Holding was provided with a Mercedes Benz costing RM 100.000. Fuel was also provided by the company 1. Compute his section 13 (1) (b) benefit if he uses the car for the whole year it. Compute his section 13 (1) (b) benefit if he uses the car for 10 months l. Compute his section 13 (1) (b) benefit if the company did not provided fuel for the car iv. Compute his section 13 (1) (b) benefit if the car is more than 7 years old (6 Marks) d) Mr. Hafiz is a Malaysian citizen working with a multinational company based on Shah Alam. The following information is regarding his leave passage in year 2019. Identify Me Module BAC3153 (Bachelor of Accounting (Hons) 2021 4/9 CONFIDENTIAL Hafiz Benefit in Kind and chargeable income from this leave passage January 2019 Leave passage to RM 2.000 Melaka May 2019 Leave passage to UK RM 10.000 July 2019 Leave passage to RM 4,000 Sabah July 2019 Leave passage to RM 2500 Kedah December 2019 Leave passage to RM 5.000 Sarawak (5 Marks) c) Mr. Haikal served as an engineer in Dia Sdn Bhd Bhd since 1.1.2010. en 1.1.2019 he was transferred to Didi Bhd, where Dia Bhd holds 70% shares. Dia Sdn Bhd exercised control and major decisions on Didi Bhd. Mr. Haikal retired on 1.1.2020 and received gratuity of RM 90.000 from Didi Bhd, Haikal is aged 55 on 1.1.2010. State the gratuity status for Mr. Haikal and explain the reason (4 Marks) ) Identify TWO (2) importance of E-filing which had implemented in Malaysia (3 Marks) Income derived from the exercise of an employment is chargeablet tax under Section Ab) of ITA 1967 . a) Identify the impact of tax compliance in improvement of tax system in Malaysia. (4 Marks) b) List THREE (3) Benefit in kind under section 13(XB) ITA 1967. Marks c) Mr.Haikal, an employee from Kenanga Holding was provided with a Mercedes Benz costing RM 100.000. Fuel was also provided by the company 1. Compute his section 13 (1) (b) benefit if he uses the car for the whole year it. Compute his section 13 (1) (b) benefit if he uses the car for 10 months l. Compute his section 13 (1) (b) benefit if the company did not provided fuel for the car iv. Compute his section 13 (1) (b) benefit if the car is more than 7 years old (6 Marks) d) Mr. Hafiz is a Malaysian citizen working with a multinational company based on Shah Alam. The following information is regarding his leave passage in year 2019. Identify Me Module BAC3153 (Bachelor of Accounting (Hons) 2021 4/9 CONFIDENTIAL Hafiz Benefit in Kind and chargeable income from this leave passage January 2019 Leave passage to RM 2.000 Melaka May 2019 Leave passage to UK RM 10.000 July 2019 Leave passage to RM 4,000 Sabah July 2019 Leave passage to RM 2500 Kedah December 2019 Leave passage to RM 5.000 Sarawak (5 Marks) c) Mr. Haikal served as an engineer in Dia Sdn Bhd Bhd since 1.1.2010. en 1.1.2019 he was transferred to Didi Bhd, where Dia Bhd holds 70% shares. Dia Sdn Bhd exercised control and major decisions on Didi Bhd. Mr. Haikal retired on 1.1.2020 and received gratuity of RM 90.000 from Didi Bhd, Haikal is aged 55 on 1.1.2010. State the gratuity status for Mr. Haikal and explain the reason (4 Marks) ) Identify TWO (2) importance of E-filing which had implemented in Malaysia
