Zass Forwarding Sdn Bhd (ZFSB) has been in operation since year 2000. The following income was reported for the year 2018: RM Malaysia: Gross business income Dividend from Howay Sdn Bhd Japan (gross): Royalty income Rental income Kazakhstan (net): Interest income Dividend income 450,000 300,000 290,000 510,000 620,000 190,000 Additional information: 1. The allowable expenses and capital allowance for business income from Malaysia was RM80,000 and RM30,000 respectively. 2. Malaysia has DTA with Japan but not with Kazakhstan. 3. Taxes paid on royalty and rental income from Japan were RM8,000 and RM6,000 respectively. 4. All income from Kazakhstan are in net amount.

The tax rate is 10%.

REQUIRED: Compute the tax liability for ZFSB for the year of assessment 2018 after considering the qualified reliefs available under Income Tax Act 1967.