Separate Assessment

Question1
Yusof and Yasmine
Tax campution for YA 2009
Section 4 (a) Business Yusof Yasmine
Tuition Income 42,000

Section 4 (b) Employment

Salary 30,000

30,000

Section 4(c) (Dividens , Interest )

Dividen :
Amanah Saham Bumiputera (exempted)
World Best Berhad - Imputation system 21,750
First Founder Bhd - Single Tier (exempted)
Darussalam LTD ( Brunei ) - all income remitted (exempted)
Allowable Expenses
Interest Loan -9000
Statutory Income dividen and interest 12,750

Section 4 (d )( Royalties , Rental )

Rental :
Jitra House 5,040
Shoplot (4,000 x 5 months ) 20,000
less:Advertisement (-)
Rental agreement 150
Insurance Premium 1,000
Quit and Rent 700
Royalties:
Album 17,000
Para 32 -10,000
Statutory income royalties and rental 30,190

Section 4(E) (Pension)

Pension (exemption )

Other Income Section 4 (f )

Examiner Fee 2500

Aggregate Income 87,440 30,000

less: approved donation 2,000 450

total income 85,440 29,550
Relief :
Self Relief 9000 9000
Spause Relief
Medical expenses self , kids, spause (1,200 +500 restrited ) 1,700
Medical expenses for parents 3,500
child relief :
Daniel 8000
Farah 8000
Sarah (married) (-)
Faheem 14,000
Aliff 2,000
Lily 2,000
34,000
purchase book 1,050
EPF 11% 3300
chargeble income 36,190 17,250

35,000 pertama 600 50

45,190 - 35,000 =10190 x 8% 95.2 72.5
income tax payable 695 123
less: Rebate
Zakat 695 123
Self Rebate nil
Net Income tax Payble 0 0
Joint Assessment

114,990
 9000
4000
1700
3500

34000
1050
3300
58,440

1800
1181.6
2981.6

2680

301.6
Question 2
Compute the Adjusted Income from Puan Adleena

Section 4 (b) Employement : RM RM

Section 13 (1) (b)
Salary 47526
gratuity 80000
Bonus 10500
Travelling Allowance 9000
Entertainment allowance 8500
Medical Benefits 800
Gardener 6000
Housemaid 6000
Leave pay 2500
170826
Section 13(1) (b)
Car Benefit 2500
Driver 9600
leave pasage :
Air Fare 7,500 - 3000) 4500
Hotel and bIlss 5100
Food Allowance 3600
Taxi Allowance 2000
15200
Section 13 (1) (C )
Living Comodation 25,550
rental value (3650 x 7 = 25,550)
or (x)
30% 170826 51247.8
Hotel comodation (3% x90826 ) 68

Section 13 (1) (d )
amount contribution EPF 55,000
amount contribution fund 25,000
amount contribution unaproved 80% 20,000
60,000

Section 13 (1) ( e )
Compesition 75,000

gross income 358,744

Question 3

Encik Salleh
Tax Compute for Year Assesment 2010
Section 4 (b) (employment)
Section 13(1)(a) RM RM
Salary 168,000
Entertainment allowance 30,000
Bonus 42,000
Driver Reimbursement 13,000
253,000
Section 13 (1) (b)
Broadband Subscription 900
Golf Club 18,000
Domestic Helper 2,400
Leave Pasage :
Overseas (USA) 17,000
(-) Exemption 3000
14,000
Langkawi exemption
14,000
Meals and accommodation
overseas exemption
local exemption
Child care exemption
Car Benefits 7000
Petrols 15,000
57,300
Section 13 (1) ( c )
Living Accomodation
13,000 x 9= 117,000
or
30% x 263,000 = 75,900 75,900
Hotel Accomadation
(3% x 253,000) 7050

Gross Income 335,950

Question 4
Encik Zaidi and Puan Siti
Tax Payable of the joint assessement of Encik Zaidi and Puan Siti
Encik Zaidi RM RM
Section 4 (1) (b)
( Section 13 (1) (a ) )
Salary 222,000
Entertainment Allowance 45,000
Loan interest 8000
275,000
Puan Siti
Salary 19,200
Section 13 (1) (b )
Domestic Servant 4800
Leave Pasage 900 for dad
Benefits Car 5000
Fuel 1500
12200
Total Income 306,400
less: Relief
Entertainment Expenses 46500
Contribution Provident Fund 29370
Releif For wife 4000
79870
Chargeble Income 226,530

Puan Siti
Section 4 (1 ) ( b )
Salary 19,200

Section 4 (1) (c )
Dividen 200
Chargeble income 19,400

Income tax payable

Question 5