STS Sdn Bhd provides bookkeeping services and has consistently invoiced its clients a total of RM35,000 per month since 2018. Due to its prudent management, STS Sdn Bhd has accumulated a sizeable surplus of funds. In October 2021, STS Sdn Bhd decided to use these funds to acquire a commercial building which in turn generated a monthly rental income of RM8,000 from November 2021. STS Sdn Bhd has a financial year ending on 31 December. STS Sdn Bhd managed to secure four new clients in 2021, including its first overseas client based in Australia, and entered into service contracts with the new clients to provide its bookkeeping service which will be invoiced in the beginning of the months listed in the table below. STS Sdn Bhd's bookkeeping fees from each of the new clients is RM5,000 per month. Client name Menawan Sdn Bhd Tango Pty Ltd Trivago Sdn Bhd Megah Sdn Bhd Required: i. Date February 2021 March 2021 April 2021 August 2021 Discuss implications of the above addition invoicing on the liability of STS Sdn Bhd to register under the Service Tax Act 2018. (5 marks) ii. What are the implications if Trivago Sdn Bhd is a wholly-owned subsidiary of STS Sdn Bhd? (5 marks) iii. Assuming Trivago Sdn Bhd is a wholly-owned subsidiary, describe the following If STS Sdn Bhd has a liability to register: a. The deadline for registration. (1 mark) b. The effective date of its registration. (1 mark) C. The first taxable period and the deadline for the filing of the first service tax return. (1 mark) The deadline to pay any service tax payable arising from the first service d. tax return. (1 mark)