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Mr. Azman is a programmer, who has been working with Intel Penang since 2000. He is married to Mrs. Sarah who is a housewife.
Mr. Azman is a programmer, who has been working with Intel Penang since 2000. He is married to Mrs. Sarah who is a housewife. They are blessed with five children aged between 13 to 25 years old. The eldest, aged 25 is an engineer and she is married. The second child aged 23 is studying in Universiti Sains Malaysia doing a master's degree in physics. The third child is doing a preparatory program in UniKL to further study in Korea under MARA scholarship. While the last two children are still in secondary school. In October 2020, Mr. Azman took his family for a vacation in Langkawi for 3 nights and they stayed at Holiday Villa Hotel (registered with The Ministry of Tourism, Arts and Culture) which cost him RM2,000. Due to the movement control order (MCO), as a support for his children's education at home Mr. Azman purchased two new laptop computers for his children. The purchase was made in July 2020 and the total cost for the laptop was RM5,000. Mr. Azman is in the process of calculating his tax liability for the year assessment 2020. The details of his remuneration and expenses for the year 2020 are as follows: Monthly salary Bonus Basic supporting equipment for his disabled brother EPF contribution per month RM 15,000 3 months 4,000 11% AIA family takaful premium per month 200 Education insurance premium per month 200 AIA medical takaful premium per month 200 Monthly cash donation to an approved organization 250 Medical expenses for his mother-in-law Unifi subscription per month 2,000 160 Digi postpaid plan per month 60 Monthly parents' allowances Monthly SSPN savings for the fourth and fifth children Investment in Private retirement scheme in 2020 Monthly Zakat contribution Monthly schedular tax deduction University tuition fees for the second child 400 100 per child 7,000 650 1,500 8,000 Complete medical check-up for himself and wife 1,000 Based on the above information, compute the tax payable by Mr. Azman for the year assessment 2020. (15 marks)
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