PART B - QUIZ SALES & SERVICE TAX 2 marks for each question. The following scenario relates to question 1 and 2. Durian Son Bhd (DSB) is a registered manufacturer of taxable goods under Sales Tax Act 2018 located in Pulau Pinang. The followings are the details of sales transaction in the months of November and December 2020: Note: Sales tax rate is 10% Date of Invoice details Sales Value Date of invoice RM) payment made 4.11.2020 Inv. FS011 - Duality Son Bhd, Langkawi 100,000 10.11.2020 15.11.2020 Inv. FS015 - Cute Gift Hub, Ipoh, Perak 120,000 20.11.2020 20.11.2020 Inv. FS020 - Sweet Enterprise, Batam, Indonesia 50,000 30.11.2020 8.12.2020 Inv. FS025 - JJ Son Bhd, Klang, Selangor 80,000 31.12.2020 1. Describe the correct sales tax treatment for all the transactions made by DSB. i. DSB has to remit the sales tax of 10% for invoices FS011, FS015 and FS025 as all the sales were made in Malaysia. ii. No payment of sales tax shall be made by DSB in respect of invoice FS020 issued as the sales was exported to Indonesia. iii. DSB has to remit higher sales tax of 20% for invoice FS020 as the sales was made outside Malaysia. iV DSB has to remit sales tax of 10% on the sales value of RM200,000 A. li and iv B. i and ili C. li and ili i and it E. MATHS) 1D(2 2. Identify the due date and amount of sales tax paid by DSB to Royal Malaysian Customs Department in respect of the above sales transactions. Due date for sales tax payment Amount of sales tax A. 31 January 2021 RM20,000 30 November 2020 RM20,000 3 /4 31 December 2020 RM30,000 D. 31 January 2021 RM16,250