Wirajaya Sdn Bhd and Anova Sdn Bhd are both 100% wholly owned subsidiaries of a public listed Company. Wirajaya imported taxable goods from an independent supplier at a purchase price of RM195,800 on 1 July 2019. Other expenses incurred on the goods were as follows:

RM

Insurance 1,500

Freight 3,900

Import duty 37,000

The goods were sold to Anova on 5 September 2019 at cost inclusive of the above charges plus 10% mark up in line with the group's policy. The mark-up price on sale to customers outside the group is 20%. Wirajaya is a licensed manufacturer for sales tax whereas Anova is not.

Required:

a) Compute the sales tax payable by Wirajaya Sdn Bhd on the goods sold to Anova Sdn Bhd. State when the sales tax is due for payment. (5 marks)

b) Assuming that sales tax payable on good sold to Anova Sdn Bhd was paid to Customs Department on 3 December 2011, compute the amount of penalty that would be imposed due to late Submission of tax