QUESTION 3.3 Mr. Azman (born in 1970) was a sales manager with a company in Kuala Lumpur. He was employed by the company on 19 January 2010 and retired on 31" December 2020. Details of his income received in the basis year 2020 are as follows: Salary RM 9,000 per month Sales commission RM 22,000 per annum Bonus RM 13,500 Entertainment allowance RM 2,000 per month. He claimed that all the allowances had been spent on entertaining the company's clients. Gratuity RM 80,000 received in December 2020. Gardener's salary RM 400 per month paid by the company. The service of the gardener was shared with another employee. A fully furnished house was provided by the company for the period from 1st January 2011 until 31st December 2020. The monthly rental paid by the company was RM 3,000 (including RM 400 per month for the furniture). Mr. Azman was required to pay RM 350 per month to the company, as rental towards the accommodation provided. 42 For the period 1st January 2018 to 31st December 2020, a car was provided by the employer. The cost of the car was RM 60,000 and was purchased in March 2015. Free petrol RM 900 also provided. Mr. Azman employed a domestic servant at a monthly salary of RM 400 per month, paid out of the servant's allowance of RM 600 per month that he received from the company. Medical expenses paid by the company for his family was RM 6,000. The company incurred the following expenses for Mr. Azman's holidays: Medan, Indonesia Tioman Island (RM) (RM) Air ticket 3,800 2,400 Food and lodging 4,000 Withdrawal from unapproved fund: Employee's contribution Employer's contribution Interest received from unapproved fund RM 45,000 RM 35,000 RM 8,000 Required: Compute the Statutory Income for Mr. Azman for the year of assessment 2020. QUESTION 3.3 Mr. Azman (born in 1970) was a sales manager with a company in Kuala Lumpur. He was employed by the company on 19 January 2010 and retired on 31" December 2020. Details of his income received in the basis year 2020 are as follows: Salary RM 9,000 per month Sales commission RM 22,000 per annum Bonus RM 13,500 Entertainment allowance RM 2,000 per month. He claimed that all the allowances had been spent on entertaining the company's clients. Gratuity RM 80,000 received in December 2020. Gardener's salary RM 400 per month paid by the company. The service of the gardener was shared with another employee. A fully furnished house was provided by the company for the period from 1st January 2011 until 31st December 2020. The monthly rental paid by the company was RM 3,000 (including RM 400 per month for the furniture). Mr. Azman was required to pay RM 350 per month to the company, as rental towards the accommodation provided. 42 For the period 1st January 2018 to 31st December 2020, a car was provided by the employer. The cost of the car was RM 60,000 and was purchased in March 2015. Free petrol RM 900 also provided. Mr. Azman employed a domestic servant at a monthly salary of RM 400 per month, paid out of the servant's allowance of RM 600 per month that he received from the company. Medical expenses paid by the company for his family was RM 6,000. The company incurred the following expenses for Mr. Azman's holidays: Medan, Indonesia Tioman Island (RM) (RM) Air ticket 3,800 2,400 Food and lodging 4,000 Withdrawal from unapproved fund: Employee's contribution Employer's contribution Interest received from unapproved fund RM 45,000 RM 35,000 RM 8,000 Required: Compute the Statutory Income for Mr. Azman for the year of assessment 2020
