Taxation

(a) Mr. Siew was a lecturer at Universiti Teknologi MARA, Kota Kinabalu since the year 2000. He was transferred to Universiti Malaya in Kuala Lumpur in 2021. What are the obligations of Mr. Siew as a salaried individual in the year of assessment 2021 under the Income Tax Act? (b) Under what circumstances can the following assessments be issued to a person: (i) Additional assessment (ii) Composite assessment (iii) Increased assessment (iv) Protective assessment (8 Marks) (a) Mr. Siew was a lecturer at Universiti Teknologi MARA, Kota Kinabalu since the year 2000. He was transferred to Universiti Malaya in Kuala Lumpur in 2021. What are the obligations of Mr. Siew as a salaried individual in the year of assessment 2021 under the Income Tax Act? (b) Under what circumstances can the following assessments be issued to a person: (i) Additional assessment (ii) Composite assessment (iii) Increased assessment (iv) Protective assessment (8 Marks)