Mr Khalis has been employed as an account manager at Kyasara Sdn Bhd since 2 January 2011 On 1 October 2019, Kyasara Sdn Bhd decided to merge with another company named Maxell Sdn Bhd As a consequence from that merger, the top management of Kyasara Sdn Bhd had terminated many employees including Mr Khalis who was terminated on 30 November 2019. The company paid him a gratuity of RM280,000 in appreciation of his service. In addition, Mr. Khalis received RM110,000 as compensation for loss of employment and he withdrew RM140,000 from an unapproved fund whereby 60% of the fund was contributed by Kyasara Sdn Bhd His remuneration and benefits received until 30 November 2019 are as follows: 1. Monthly salary of RM8,010 (after deducting employee's EPF contribution of 11%) 2. Bonus paid in June 2019 amounted to RM10,000 3. A monthly entertainment allowance of RM1,800, but he only spent 80% to entertain company's clients 4. A monthly petrol allowance for official duties of RM480 and parking fees allowance of RM300 5. Traditional medical treatment at an approved hospital costing RM650 was paid by the company 6. Mr Khalis was awarded the performance incentive of RM2.500 for the year of assessment 2018, which was paid on 31 October 2019 This incentive was given due to his excellent service performance for the year of assessment 2018 7 Mr. Khalis obtained a housing loan amounted to RM600,000 on 1 January 2019. The interest on loan of 3% per annum was subsidised by his employer. 8. A new car costing RM250,000 with a driver were provided by the company throughout his service, 9. A fully furnished condominium with a rental value of RM2,500 per month (including furniture of RM800 per month) was provided until 30 November 2019. Mr. Khalis was required to pay a nominal monthly rental of RM500 to Kyasara Sdn Bhd 10. A reimbursement of RM600 per month was made to pay for the salary of a servant employed by Mr. Khalis 11. The company paid for Mr. Khalis's annual corporate membership fees of RM2,500 to Kota Kemuning Golf Centre 12. In January 2019, the company paid RM18,000 for his family's vacation to Las Vegas. The expenses inclusive of air tickets, accommodations and meals which were RM8,000, RM6,000 and RM4,000 respectively Required: Compute the income tax payable (if any) by Encik Khalis for the year of assessment 2019 Answer should be in the relevant Tax Return Form (download from website and workings should be shown separately. Mr Khalis has been employed as an account manager at Kyasara Sdn Bhd since 2 January 2011 On 1 October 2019, Kyasara Sdn Bhd decided to merge with another company named Maxell Sdn Bhd As a consequence from that merger, the top management of Kyasara Sdn Bhd had terminated many employees including Mr Khalis who was terminated on 30 November 2019. The company paid him a gratuity of RM280,000 in appreciation of his service. In addition, Mr. Khalis received RM110,000 as compensation for loss of employment and he withdrew RM140,000 from an unapproved fund whereby 60% of the fund was contributed by Kyasara Sdn Bhd His remuneration and benefits received until 30 November 2019 are as follows: 1. Monthly salary of RM8,010 (after deducting employee's EPF contribution of 11%) 2. Bonus paid in June 2019 amounted to RM10,000 3. A monthly entertainment allowance of RM1,800, but he only spent 80% to entertain company's clients 4. A monthly petrol allowance for official duties of RM480 and parking fees allowance of RM300 5. Traditional medical treatment at an approved hospital costing RM650 was paid by the company 6. Mr Khalis was awarded the performance incentive of RM2.500 for the year of assessment 2018, which was paid on 31 October 2019 This incentive was given due to his excellent service performance for the year of assessment 2018 7 Mr. Khalis obtained a housing loan amounted to RM600,000 on 1 January 2019. The interest on loan of 3% per annum was subsidised by his employer. 8. A new car costing RM250,000 with a driver were provided by the company throughout his service, 9. A fully furnished condominium with a rental value of RM2,500 per month (including furniture of RM800 per month) was provided until 30 November 2019. Mr. Khalis was required to pay a nominal monthly rental of RM500 to Kyasara Sdn Bhd 10. A reimbursement of RM600 per month was made to pay for the salary of a servant employed by Mr. Khalis 11. The company paid for Mr. Khalis's annual corporate membership fees of RM2,500 to Kota Kemuning Golf Centre 12. In January 2019, the company paid RM18,000 for his family's vacation to Las Vegas. The expenses inclusive of air tickets, accommodations and meals which were RM8,000, RM6,000 and RM4,000 respectively Required: Compute the income tax payable (if any) by Encik Khalis for the year of assessment 2019 Answer should be in the relevant Tax Return Form (download from website and workings should be shown separately