Question $3$

Mr$.$ Jefrey Kamal is a single father with $5$ children. Two of his children are studying in a

university and the other three are studying in the primary and secondary schools. One of his

children who is studying in a secondary school is disabled. Currently, Mr$.$ Jefrey is working as

a director at JK Engineering Berhad. For the year ended $31$ December $2022,$ he received the

following employment income and benefits from the company.

He was given by the company a fully furnished bungalow house to reside with a gardener and

a domestic servant. The rental for the house was RM$6,000$ per month, including RM$1,000$ for

furniture.

For the year ended $31$ December $2022,$ he paid for hid parent's medical expenses amounted

RM$10,000.$ He also bought education takaful for his children and paid annual premium of

RM$2,400$ each child. On top of that, he also paid a monthly subscription of internet worth RM

$200$ per month.

Mr$.$ Jefrey paid RM$60,000$ zakat on income for the year $2022$ and he saved RM$12,000$ in the

Skim Simpanan Pendidikan Nasional $($SSPN$)$ for his children. She also contributed $11\%$ of his

salary in EPF and RM$12,000$ takaful contribution. In $2022,$ his monthly salary deduction for tax

totalled up to RM$35,000$ in $2022.$

In addition, Mr$.$ Jefrey bought a new laptop for his son worth RM$4,000$ and purchased books

worth RM$2,400$ during the year. He also wanted to practice a healthy lifestyle and hence

purchased a treadmill machine for the family for RM$3,000.$ In December $2022,$ he brought his

family for a vacation in Sabah and paid RM$1,400$ for the hotel accommodation.

Required:

a$)$ Calculate Mr$.$ Jefrey's total employment income for $2022.$

$(6$ Marks$)$

b$)$ What is Mr$.$ Jefrey chargeable income and tax payable or rebate for the year $2022($show

all your workings$).$

$(14$ Marks$)$

$($Total: $20$ Marks$)$