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APPENDIX TAX RATES AND ALLOWANCES The following tax rates, allowances and values are to be used in answering the questions. 1. Income tax rates for resident individuals for the Year of Assessment (YA) 2019. Chargeable Income (RM) Calculations (RM) Tax Rate % Tax Payable (RM) 0 - 5,000 On the first 2,500 Next 2,500 5,000 - 10,000 On the first 5,000 0 Next 5,000 50 10,000 - 20,000 On the first 10,000 50 Next 10,000 1 100 20,000 - 35,000 On the first 20,000 150 Next 15,000 3 450 35,000 - 50,000 On the first 35,000 600 Next 15,000 8 1,200 50,000 - 70,000 On the first 50,000 1,800 Next 20,000 14 2,800 70,000 - 100,000 On the first 70,000 4,600 Next 30,000 21 6,300 100,000 - 150,000 On the first 100,000 10,900 Next 50,000 24 12,000 150,000 - 250,000 On the first 150,000 22,900 Next 100,000 24 24,000 250,000 - 400,000 On the first 250,000 46,900 Next 150,000 24.5 36,750 400,000 - 600,000 On the first 400,000 83,650 Next 200,000 25 50,000 600,000 - 1,000,000 On the first 600,000 133,650 Next 400,000 26 104,000 Exceeding 1,000,000 On the first 1,000,000 237,650 Next ringgit 282. Reliefs for the Year of Assessment (YA) 2019. RM Personal relief 9,000 Disabled taxpayer (additional relief) 6,000 Spouse relief 4,000 Disabled spouse relief (additional relief) 3,500 Medical expenses for parents 5,000 Parental care 1,500 per parent Medical expenses for serious diseases (including medical examination expenses up to RM500) 6,000 Basic supporting equipment for disabled taxpayer, spouse, children, or parents 6,000 Child relief (below 18 years old) . Each 2,000 - Disabled 6.000 Child relief (over 18 years old and studying in higher learning institutions) - Each 8,000 - Disabled 14,000 Amount deposited into SSPN for child 8,000 Premium on deferred annuity contract and private retirement scheme 3,000 Employee contribution to Employees' Provident Fund (EPF) or approved provident fund 4,000 Premium on life insurance - Public servants under pension scheme 7,000 - Others 3,000 Premium on medical/education insurance 3,000 Employee's contribution to SOCSO scheme 250 Education fees paid by taxpayer for his own self-improvement 7,000 Lifestyle expenses 2,500 Breastfeeding equipment 1,000 Fees paid to childcare centre and kindergarten 1,000 3. Rebates for the Year of Assessment (YA) 2019. RM Chargeable income not exceeding RM35,000 - Individual 400 - Additional relief when spouse relief is claimed 4004. Values of benefits-in-kind. a. Car and fuel benefits Cost of car (when new) Prescribed annual value Fuel per annum (RM) of private usage of car (RM) (RM) Up to 50,000 1,200 500 50,001 - 75,000 2,400 900 75.001 - 100,000 3,600 1,200 100,001 150,000 5,000 1,500 150,001 - 200,000 7,000 1,800 200,001 - 250,000 9,000 2,100 250,001 - 350,000 15,000 2,400 350,001 - 500,000 21,250 2,700 500,001 and above 25,000 3,000 The value of car benefit equal to half of the above prescribed annual value is taken if the car provided is more than five years old, but the value of the fuel provided remains unchanged. Where a driver is provided by the employer, the value of the benefit per month is fixed at RM600. b. Household furnishing, equipment, and appliances Types of benefit Annual value of benefit (RM) a. Semi-furnished with furniture in the lounge, dining room, or bedrooms. 840 b. Semi-furnished with furniture as in (@) above and one or more of the following: air-conditioners, curtains and 1,680 carpets. C. Fully-furnished with furniture as in (a) and (b) above and one or more of the following: kitchen equipment, 3,360 crockery, utensils, and appliances. c. Provision of the following benefits by employer Gardeners RM3,600 per annum Domestic servants RM4,800 per annum Guard RM4,800 per annum5. Capital and industrial building allowances Types of asset Initial allowance rate Annual allowance rate (%) (%) Motor vehicles and heavy machinery 20 20 General plant and machinery 20 14 Office equipment, furniture and fittings, others 20 10 Computers, information technology equipment and 20 40 computer software Industrial building 10 3QUESTION 5 Mr. Gopalan operates a mini market known as Gopalan Enterprise since the year 2010. The business prepares its accounts to 31 December annually. As for the year ended 31 December 2019, the business' profit before taxation is RM42,987. Items charged in arriving at the profit before taxation amount include the income and expenses stated in the following notes: Costs of sales include: RM Damaged stocks written off 9.375 Provision for stock obsolescence 18,000Withdrawal of goods for Mr. Gopalan's personal use 1,700 2. Payroll costs comprise of: RM Staff salaries and remuneration 128,370 Salaries of Mr. Gopalan 36,000 Medical expenses of staff 4,880 Bonus for staffs (1-month salary) 16,000 Employee Provident Fund (EPF) contribution for staffs 12,993 EPF contribution for Mr. Gopalan 3,240 3. Entertainment expenses include: RM Staff's annual dinner 3,200 Mr. Gopalan's family trip to Singapore 5,000 Staff's family day in Langkawi, Kedah 4,900 4. Motor vehicle expenses include: RM Repair and maintenance of the business' vehicles 7,500 Renewal of road tax and insurance of the business' vehicles 3,655 Summons for over-speeding offences 1,500 Depreciation 30,000 5. Provision for doubtful trade debts is made up of: RM Specific provision 6,710 General provision 10,000 6. Donations include: RM Cash contributions to the Heart Foundation of Malaysia, an approved charitable institution 1,500 Contribution of hampers to old folks' home in Cheras, Selangor 1,000 7. Other income comprises of: RM Gross single-tier dividend from Alpha (Malaysia) Bhd. 4,000 The business was eligible to claim RM22,000 and RM3,500 as capital allowances and balancing allowance, respectively, for the Year of Assessment 2019. Required: Compute the total income of Mr. Gopalan for YA 2019. Note: Start your computation with profit before taxation figure. Indicate 'NIL' in the appropriate column for item that does not require adjustment. (Total: 20 marks)