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QUESTION 3 Mesti Untung Insurance Bhd., a Malaysian resident company engaging in insurance industry reported the following income for the year of assessment 2019: RM Income from Malaysia: Business income Adjusted income 8 000 000 Balancing allowance 104 000 Capital allowance 82 000 Unabsorbed losses from 2018 70 000 Other income: Dividend (single tier) Interest from YouBank Bhd Rental 85 000 93 000 46 000 Income from Poland: Dividend (only RM200 000 remitted) Rental (all remitted) 350 000 30 000 Income from Hong Kong: Interest income (only RM73 000 was remitted) 100 000 Additional information: (1) The approved donation for 2019 was RM120 000. (2) Malaysia has a double taxation agreement with Poland but no such agreement with Hong Kong (3) Tax paid in Poland for the dividend income and rental income was RM105 000 and RM9 000 respectively. (4) The tax paid in Hong Kong for the interest income was RM30 000. (5) In 2019, Mesti Untung Bhd. paid RM52 000 for zakat (the receipt was attached). Required: Determine the tax liability for Mesti Untung Bhd. for year of assessment 2019. QUESTION 3 Mesti Untung Insurance Bhd., a Malaysian resident company engaging in insurance industry reported the following income for the year of assessment 2019: RM Income from Malaysia: Business income Adjusted income 8 000 000 Balancing allowance 104 000 Capital allowance 82 000 Unabsorbed losses from 2018 70 000 Other income: Dividend (single tier) Interest from YouBank Bhd Rental 85 000 93 000 46 000 Income from Poland: Dividend (only RM200 000 remitted) Rental (all remitted) 350 000 30 000 Income from Hong Kong: Interest income (only RM73 000 was remitted) 100 000 Additional information: (1) The approved donation for 2019 was RM120 000. (2) Malaysia has a double taxation agreement with Poland but no such agreement with Hong Kong (3) Tax paid in Poland for the dividend income and rental income was RM105 000 and RM9 000 respectively. (4) The tax paid in Hong Kong for the interest income was RM30 000. (5) In 2019, Mesti Untung Bhd. paid RM52 000 for zakat (the receipt was attached). Required: Determine the tax liability for Mesti Untung Bhd. for year of assessment 2019