SEPTEMBER $2023$

The following are business activities relevant for withholding tax consideration:

$($i$)$ Nike Malaysia Berhad paid Nike UK Corporation RM$300,000$ for the right to use the cloth design patented by the UK company. The clothes are manufactured and sold in Malaysia.

$($ii$)$ Sunway Malaysia Berhad acquired a loan from the Bank of Commerce in Dubai to finance a new project in Malaysia. The interest on the loan in $2022$ incurred by the company amounts to RM$45,000.$

$($iii$)$ LRT Malaysia Berhad leased a train from Rail Corporation, a company from Japan. The train is used for the Kuala Lumpur $-$ Penang trip, with the lease payment in $2022$ amounting to RM$150,000.$

$($iv$)$ Engineer Korea Ltd$,$ a company registered in Korea, was hired to repair the aeroplanes belonging to Capital A Berhad, a Malaysian airline company. The engineers spent $30$ days in Malaysia for the repair and the remaining $30$ days on online consultation from Korea with the local staff. The company was paid RM$207,000$ for the services. Three copies of the printed reports and manuals were sent to Capital A Berhad at a charge of RM$3,000.$

$($v$)$ Ali Abbas is a foreign citizen who is among the speakers invited to the "Palestine$-$Israel conflict forum" organised by the University of Malaysia in Kuala Lumpur. He was paid RM$50,000$ for the speaking engagement, together with lodging of RM$10,000$ and security of RM$5,000.$

For each of the above, you are required to justify the applicability of withholding tax. Support with the relevant tax section and show the computation. Present your answer in a table with the relevant headings.

$(20$ marks$)$