TAX COMPUTATION
Qucstion 1 Mr. Zafrul, an cogenect is cmployod by ZYZ Bhal. since 31 Amgast 2013. Far the year 2002, he was paid a gross meathly salary of RMX.000, untill his service is serminated on 31 October 2022. He also received the following income for the year 2022 : - A bonus of RMIG,000 for 202 il service - Travelling allowance amourted to RM6,500 for efficial dettirs. - Reimbursement of uriliry bill annumted to RM700 from ZYZ. Bhat. - Reward of RM1,500 for passing exam - Granuity of RMS5,000 for the years of service wilh ithe comguny - Compensation for loss of employmeat af KMM77.000. The eompany alse peovides bim with a sit-year-old car foost when now RMM0,000) for the period 01 January 2022 to 30 April 2022. From 1 May 2022 he was poovided with a new car costing RM150.000. Froe fuel is also provided for him by the enplioner. The sompany also pays for the mobile phone (rental and charges) and ether hencfits diring the year. His benefibs and the respective costs incurred by the employers for the year 2072 are as followe L.eave passage pravided to Me Zafrul in 2022 are as follows: Mlonth Lecation RM January Langkawi 2,120 March Thailand 4,000 April Penang 1,160 June Melaka 80 Jaly Kuching 1.400 Mr. Zafnul was transfered fromi Johor Bahnu to Kaala Larpar on 1 Janary 2022 . For the first four months, he was provided accommodation in the Puteri Pacific Hiotel and for the rost of the employment peried, he was provided with a renteal busgulow. The aosts incurrel by the employer for the year was as follows: Hoed achommedation (4 menths) 6.800 Renaled Bungalow (6 months) 14,000 ZYZ, Bhd has operated an unapproved retirement scheme niace 1959. On 30 September 2022, the scheme was wound up. Mr Zafrul thus roceived the following insome: RM Fmployer cumalative coetrihutions 43,000 Furployee cunsolative censnturions 25,000 Inrerest 12.000 His wifc, M5. FAlna is 40 years old choose an early retircment with a mochly persion of RM2,500. To fill up her spare time, she writes book en Malrysian Tavition System and reeeives royalty income of RMW,O00 frem her books. In adlinion, she athe roceives RM13,000 translation foes on translation of literary works af the special roqsest of the Ministry of Education. Apart from that she recoeded a tape on patriotic sareg for children and muste for clementary schools. She reccived RM10,000 as reyaltics in ncrpect of the nowerting of tapes. Ms. Edna owns a serrace house in Cheras that are nented out for the first time. The rental income for the year amounted so RM66,550. The expenditure fer the year of ausssment 2022 in as follows: Advertising cost of obtaining first temant (RMtz01. Howsing loan interest (RMS.550), lessarance premium on fire (RMB00), Cost of apervision and rental colliettive (KM300) and Repairs and Maintctance (RM330). Ms. Edra also derived the following income for the year onded 2092 : Details regarding the expenditure incurred by Donna and Don for the year ended 31 December 2022 are as follows: Note: Zafrul and Edna have not yet been blessed with a child. On 6 May 2022, Edna has legally adopted her eight-year-old nephew who was a disabled orphan. In 2022, she paid premium on education policy amounted to RM1,200 and a wheelchair at a cost of RM1,130 for the child. Required: Compute the total tax payable of Mr. Zafrul and Ms Edna under separate assessment for the YA 2022, assuming Edna is the one who elects to be assessed with her husband income
