malaysian taxation

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CASE STUDY Auhin Bakar aped 2 years old was the lecture for the College under the tale mele College Send In 2016, he had a scris alattack while trading in the deshe advice of his deste set to take more tra from dem, he finally tied April 2019 after working there for the past 18 year. We had theme of ached with the college which costs RM30,000 when it was. Ilisempler media polding weeth RM1,800 in appreciation of his service to the college aday of RM13,000 his time from the college Using the pratuity many. Mr Abe paid RM75.000 as a play a second hand apartment to call rental ca 1 May 2019. The balance of the play was noted in real estate Investments (RLT) and come trust with Malaysian families as well as piling kun of RMIR.CO w his beautiful and talented lowest fiecare studio to do active social media branding business on Youtube Instagram and TATAR Siti binti Kassim, on the other hand, in the hardeeking will of the She was an CINE is one of the major publicatie bome in During her free times Malay wings and cry thymes for child care ambiental. She shohad just completed her master degree in music which senedi 316 comptelia 2018 Together, they have children and the details of their children auf 1. Delilah, 16 years old and studies in kalendary school 2. Baharuddin 20 years old in this content Bon College. He physically challenged and is registered with Serial Wellar Malaysia Nurul, years old, is stayed in elicom Shehu been married in August 2014 Mr Abu and Malam Sal approach you to pay with the powded the following informatie in respect of 31 December 2014 SKA Salary 500 04 22 530 OPEN ESOK Oman COM ELITE from Proud Anisstiges from Pokestilah Royalties from music composition works Limpal FAP Donations apped 3D TO 13 NO Education in transicium for Ddilah Propecia where Medical schooting follow-pament) Medical capac for Alpen Pet friend Parcoucher Peale Tutar estos master degree in mu 6.000 1.500 100 1.00 Aller going through the provide informatie en documentation was forcy mentioned above were supported by proper receipts and image for Mr Abe's backs and magazines receipt Out of the RM3,080, y fe pudesse besimiwa managed to be found by Mr Abe to be apported incept Further inquiries alle informed you that both Mr Abe and Malam Seminded alocal very old and are 95 years old and above. They have varios de comby metered medical Mr Abu binalar the provided the details of his purchased at Lachementioned ke bruge apartment reputable style in Rusla Lumpur word RM 250.000 a collect rental which was later rentede wa family tree. The following are the details regarding the besp 31 December 2012 Down deposit for the M10 |Tammix 1350 Quitaviment fire Replacereld of Rorait and place parts formation Required Compute the tax payable, if any, by Abu bin Bakeries for the years 2019. Am both of them does not cleat font Weeplicable the computation should state the amo". Penianswers to the west Ringgit Malaysia the CASE STUDY Abu bin Bakar aged 49 years old was the lecturer for Best College under the trade name Best College Sdn Bhd. In 2018, he had a serious heart attack while teaching in the class. On the advice of his doctor not to take more stress from students, he finally retired on 309 April 2019 after working there for the past 18 years. He had the use of a company car when attached with the college which costs RM180,000 when it was new. His employer presented him with a gold ring worth RM 1,800 in appreciation of his service to the college as well as gratuity of RM120,000 upon his retirement from the college, Using the gratuity money, Mr Abu paid RM75,000 as a down-payment to buy a second hand apartment to collect rentals on 16 May 2019. The balance of the gratuity was invested in real estate investment trust (REITs) and some unit trusts with Malaysian financial institutions as well as providing loan of RM18,000 to his beautiful and talented fellow lecturer friend to start her studio to do active social media branding business on Youtube, Instagram and TikTok. Siti binti Kassim, on the other hand, is the hardworking wife of Mr Abu. She works as an executive in one of the major publication house in town. During her free time, she composes Malay songs and nursery rhymes for children cartoon animation under some musical labels. She also had just completed her master degree in music which started in 2016 and completed in 2019. Together, they have 3 children and the details of their children are as follows: 1. Delilah, 16 years old and studies in local secondary school. 2. Baharuddin, 20 years old, is studying accounting at Best College. He is physically challenged and is registered with Social Welfare Malaysia. 3. Nurul, 26 years old, is studying post graduate education in media communication. She has been married in August 2019. Mr Abu and Madam Siti approach you to get help with their tax submissions and have provided the following information in respect of 31 December 2019: Abu bin Bakar Siti binti Kassim Salary 48,000 56,400 Value of the car 7,000 EPF - Employee's portion 5,280 6,204 SOCSO - Employee's portion 79 237 Unit trust income distribution from Public Mutual REIT income distribution from Pacific Mutual 810 Interest on loan (social media studio business) 1.440 Annuity receipts from Prudential Insurance Berhad 20,400 Royalties from music composition works 33,600 Life insurance premium paid 5,040 1,080 Zakat payments 480 564 Donations to approved institutions 1,128 945 810 960 3,000 6,600 9,600 14.400 Education insurance premium for Delilah Purchase of special wheelchair for Baharuddin Medical expenses (continuing follow-up treatment) Medical expense for Abu's parents Parental care for Siti's mother - staying together Gym membership fees Purchase of educational books and magazines Purchase of smart phone Tuition fees to pursue master degree in music 6,000 1,500 1,800 1,200 4,680 30,000 3,080 After going through the provided information and documentations, it was found that everything mentioned above were supported by proper receipts and invoices except for Mr Abu's books and magazines receipt. Out of the RM3,080, only RM960 of the purchases of books/magazines were managed to be found by Mr Abu to be supported with receipts. Further inquiries also informed you that both Mr Abu and Madam Siti parents are indeed already very old and are 75 years old and above. They have various chronic diseases and are monitored by registered medical doctors. Mr Abu bin Bakar then provided the details of his purchased apartment. Like the above mentioned, he bought an apartment at a reputable university township in Kuala Lumpur worth around RM250,000 to collect rental which was later rented out to a family from 1 June 2019. The following are the details regarding the house up to 31 December 2019. RM Rental collected Down deposit for the house - paid on 1 May 2019 Tenancy agreement fee Interest on housing loan Maintenance fee Quit rent and assessment fee Plumbing and electrical work Replace old sofa Repair and replace motor parts for air-conditioners 5,600 75.000 240 1.750 630 208 1,080 2,160 960 Required: Compute the tax payable, if any, by Abu bin Bakar and Siti binti Kassim for the year of assessment 2019. Assume both of them does not elect for joint assessment. Where applicable, the computation should state the amount or "Nil". Provide answers to the nearest Ringgit Malaysia (omit the cents). CASE STUDY Auhin Bakar aped 2 years old was the lecture for the College under the tale mele College Send In 2016, he had a scris alattack while trading in the deshe advice of his deste set to take more tra from dem, he finally tied April 2019 after working there for the past 18 year. We had theme of ached with the college which costs RM30,000 when it was. Ilisempler media polding weeth RM1,800 in appreciation of his service to the college aday of RM13,000 his time from the college Using the pratuity many. Mr Abe paid RM75.000 as a play a second hand apartment to call rental ca 1 May 2019. The balance of the play was noted in real estate Investments (RLT) and come trust with Malaysian families as well as piling kun of RMIR.CO w his beautiful and talented lowest fiecare studio to do active social media branding business on Youtube Instagram and TATAR Siti binti Kassim, on the other hand, in the hardeeking will of the She was an CINE is one of the major publicatie bome in During her free times Malay wings and cry thymes for child care ambiental. She shohad just completed her master degree in music which senedi 316 comptelia 2018 Together, they have children and the details of their children auf 1. Delilah, 16 years old and studies in kalendary school 2. Baharuddin 20 years old in this content Bon College. He physically challenged and is registered with Serial Wellar Malaysia Nurul, years old, is stayed in elicom Shehu been married in August 2014 Mr Abu and Malam Sal approach you to pay with the powded the following informatie in respect of 31 December 2014 SKA Salary 500 04 22 530 OPEN ESOK Oman COM ELITE from Proud Anisstiges from Pokestilah Royalties from music composition works Limpal FAP Donations apped 3D TO 13 NO Education in transicium for Ddilah Propecia where Medical schooting follow-pament) Medical capac for Alpen Pet friend Parcoucher Peale Tutar estos master degree in mu 6.000 1.500 100 1.00 Aller going through the provide informatie en documentation was forcy mentioned above were supported by proper receipts and image for Mr Abe's backs and magazines receipt Out of the RM3,080, y fe pudesse besimiwa managed to be found by Mr Abe to be apported incept Further inquiries alle informed you that both Mr Abe and Malam Seminded alocal very old and are 95 years old and above. They have varios de comby metered medical Mr Abu binalar the provided the details of his purchased at Lachementioned ke bruge apartment reputable style in Rusla Lumpur word RM 250.000 a collect rental which was later rentede wa family tree. The following are the details regarding the besp 31 December 2012 Down deposit for the M10 |Tammix 1350 Quitaviment fire Replacereld of Rorait and place parts formation Required Compute the tax payable, if any, by Abu bin Bakeries for the years 2019. Am both of them does not cleat font Weeplicable the computation should state the amo". Penianswers to the west Ringgit Malaysia the CASE STUDY Abu bin Bakar aged 49 years old was the lecturer for Best College under the trade name Best College Sdn Bhd. In 2018, he had a serious heart attack while teaching in the class. On the advice of his doctor not to take more stress from students, he finally retired on 309 April 2019 after working there for the past 18 years. He had the use of a company car when attached with the college which costs RM180,000 when it was new. His employer presented him with a gold ring worth RM 1,800 in appreciation of his service to the college as well as gratuity of RM120,000 upon his retirement from the college, Using the gratuity money, Mr Abu paid RM75,000 as a down-payment to buy a second hand apartment to collect rentals on 16 May 2019. The balance of the gratuity was invested in real estate investment trust (REITs) and some unit trusts with Malaysian financial institutions as well as providing loan of RM18,000 to his beautiful and talented fellow lecturer friend to start her studio to do active social media branding business on Youtube, Instagram and TikTok. Siti binti Kassim, on the other hand, is the hardworking wife of Mr Abu. She works as an executive in one of the major publication house in town. During her free time, she composes Malay songs and nursery rhymes for children cartoon animation under some musical labels. She also had just completed her master degree in music which started in 2016 and completed in 2019. Together, they have 3 children and the details of their children are as follows: 1. Delilah, 16 years old and studies in local secondary school. 2. Baharuddin, 20 years old, is studying accounting at Best College. He is physically challenged and is registered with Social Welfare Malaysia. 3. Nurul, 26 years old, is studying post graduate education in media communication. She has been married in August 2019. Mr Abu and Madam Siti approach you to get help with their tax submissions and have provided the following information in respect of 31 December 2019: Abu bin Bakar Siti binti Kassim Salary 48,000 56,400 Value of the car 7,000 EPF - Employee's portion 5,280 6,204 SOCSO - Employee's portion 79 237 Unit trust income distribution from Public Mutual REIT income distribution from Pacific Mutual 810 Interest on loan (social media studio business) 1.440 Annuity receipts from Prudential Insurance Berhad 20,400 Royalties from music composition works 33,600 Life insurance premium paid 5,040 1,080 Zakat payments 480 564 Donations to approved institutions 1,128 945 810 960 3,000 6,600 9,600 14.400 Education insurance premium for Delilah Purchase of special wheelchair for Baharuddin Medical expenses (continuing follow-up treatment) Medical expense for Abu's parents Parental care for Siti's mother - staying together Gym membership fees Purchase of educational books and magazines Purchase of smart phone Tuition fees to pursue master degree in music 6,000 1,500 1,800 1,200 4,680 30,000 3,080 After going through the provided information and documentations, it was found that everything mentioned above were supported by proper receipts and invoices except for Mr Abu's books and magazines receipt. Out of the RM3,080, only RM960 of the purchases of books/magazines were managed to be found by Mr Abu to be supported with receipts. Further inquiries also informed you that both Mr Abu and Madam Siti parents are indeed already very old and are 75 years old and above. They have various chronic diseases and are monitored by registered medical doctors. Mr Abu bin Bakar then provided the details of his purchased apartment. Like the above mentioned, he bought an apartment at a reputable university township in Kuala Lumpur worth around RM250,000 to collect rental which was later rented out to a family from 1 June 2019. The following are the details regarding the house up to 31 December 2019. RM Rental collected Down deposit for the house - paid on 1 May 2019 Tenancy agreement fee Interest on housing loan Maintenance fee Quit rent and assessment fee Plumbing and electrical work Replace old sofa Repair and replace motor parts for air-conditioners 5,600 75.000 240 1.750 630 208 1,080 2,160 960 Required: Compute the tax payable, if any, by Abu bin Bakar and Siti binti Kassim for the year of assessment 2019. Assume both of them does not elect for joint assessment. Where applicable, the computation should state the amount or "Nil". Provide answers to the nearest Ringgit Malaysia (omit the cents)