QUESTION 1

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QUESTION 2

Johanis is a businessman in Kota Kinabalu. Below is his tax computation for the year of
assessment 2023.

RM RM
Aggregate Income 176,000

Less: Tax relief

Self 9,000
Lifestyle 2,500
Children 4,000
Insurance 1,977
EPF 4,000
Total relief claim (21,477)
Taxable income 154,523

Tax rate
For the first RM100,000 9,400.00
Second RM54,523 x 25% 13,630.75
Tax paid 23,030.75

Less:
Zakat 5,000.00
CP500 11,144.00
(16,144.00)
Unpaid tax for the year assessment 2023 6,886.75

Additional information:

a. Mr Johanis is already married with Mrs Afiza who was a teacher in Dang Wangi Girl school.

b. Both of his children, below 7 years old and currently sent to the Mrs Afiza auntie house for
childcare.

c. Father of Mr Johanis is a disabled person and need a supporting equipment to walking.

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d. Mr Johanis underwent upskilling course and the tuition fees amounted RM3.500.

e. The hobby of Mr Johanis played Sepak Takraw. He bought Takraw Equipment RM1,000.

Required:

Advice Mr Johanis regarding on the tax relief for the year assessment of 2023.

QUESTION 3

Transforming the green tax policy is one of the national agenda with the objective to promote
environmental sustainability. Discuss action plan taken by the Malaysian government under
green tax policy in ensuring the environmental sustainability.