STURCTURED / STRUKTUR: 100 MARKS / MARKAH. ARAHAN: Bahagian ini mengandungi EMPAT (4) soalan struktur. Jawab semua soalan.

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1 STURCTURED / STRUKTUR: 100 MARKS / MARKAH INSTRUCTION: This section consists of FOUR (4) structured questions. Answer ALL questions. ARAHAN: Bahagian ini mengandungi EMPAT (4) soalan struktur. Jawab semua soalan. QUESTION 1 Ramon who had previously always lived in Malaysia, returned to Malaysia on 1 July, 2007 having stayed in America throughout the past four years. Ramon commenced employment with a Taiwan company in October, 2007 overseeing his employer s operations in Taiwan and Malaysia. His record of stays in Malaysia from 2007 to 2012 is as follows: Note (1) (2) Notes: 1) 2008 From 16 June to 19 June (both dates inclusive) Ramon was in Singapore to visit his brother who was undergoing medical treatment. 2) 2009 From 29 December 2009 to 9 January 2010 (both dates inclusive) Ramon was in Thailand to attend a seminar. 2 SULIT

2 Ramon s sources of income from the Year of Assessment 2011 & 2012 are as follows: Year of Assessment Business (Malaysia) 60,000 5,000 Business (Taiwan) (12,000) 34,000 Employment (Malaysia) 78,000 80,000 Dividend (Gross - Malaysia) 4,000 8,000 Interest (Malaysia) - 3,000 C2 Required (a) Calculate Ramon s number of days in Malaysia and determine his residence status for the year of assessment 2007 up to the year of assessment Support your answers by stating the relevant subsections of the Income Tax Act [17 marks] (b) Calculate Ramon s total income from the Year of Assessment 2011 & [3 marks] SOALAN 1 Ramon yang sebelum ini biasa tinggal di Malaysia kembali ke Malaysia pada 1 Julai 2007 setelah tinggal di Amerika selama 4 tahun. Ramon memulakan penggajian dengan sebuah syarikat Taiwan dalam bulan Oktober 2007, menjadi penyelia operasi majikannya di Taiwan dan Malaysia. Rekod tinggal di Malaysian Ramon dari 2007 hingga 2012 adalah seperti berikut: Nota (1) (2) SULIT

3 Nota: 1) 2008 Dari 16 Jun hingga 19 Jun (kedua-dua tarikh termasuk) Ramon pergi ke Singapura untuk melawat abangnya yang menjalani rawatan perubatan. 2) 2009 Dari 29 Disember 2009 hingga 9 Januari 2010 (kedua-dua tarikh termasuk) Ramon pergi ke Thailand untuk menghadiri seminar. Punca-punca pendapatan Ramon bagi tahun taksiran 2011 & 2012 adalah seperti berikut: Tahun Taksiran Perniagaan (Malaysia) 60,000 5,000 Perniagaan (Taiwan) (12,000) 34,000 Penggajian (Malaysia) 78,000 80,000 Dividen Kasar (Malaysia) 4,000 8,000 Faedah (Malaysia) - 3,000 C2 Dikehendaki: (a) Mengira bilangan hari di Malaysia dan menentukan taraf mastautinnya untuk tahun taksiran 2007 hingga Jika mastautin nyatakan seksyen berkaitan. [17 markah] (b) Mengira jumlah pendapatan Ramon dari tahun taksiran 2011 & [3 markah] 4 SULIT

4 QUESTION 2 C1 a) Define the term capital allowance? [ 2 marks ] C1 b) State THREE (3) conditions to be fulfilled before a person claim capital allowance? [ 3 marks ] De Khakis Sdn Bhd prepares its accounts to September 30 annually, carries on a textile manufacturing business. Information regarding fixed assets transactions are as follow: ASSET 1: MOTOR VEHICLE : TOYOTA ALTIS (new) Cash price 120,000 Deposit (paid on 1 st March 2008) 36,000 Amount of each installment 2,250 No of instalments 48 month 1 st instalment paid 1 April 2008 Acquired by hire purchase on 1 March 2008 This car was sold on 15 August 2011 for 96,000 This motor vehicle was not licensed for commercial transportation of passengers and goods. Annual Allowance rate 20 % per annum ASSET 2: HEAVY MACHINERY INSTALLED AT FACTORY Purchased on 1 October 2009 Purchase price 100,000 Installation cost 10,000 Annual Allowance rate 20% per annum ASSET 3: LORRY (acquired by cash on 1 July 2009) 80,000 Annual Allowance rate 20% per annum You are required to: Compute the capital allowances, balancing charges or allowances (if any) for De Khakis Sdn Bhd for all the relevant years of assessment up to year of assessment [15 marks] 5 SULIT

5 SOALAN 2 C1 a) Beri definisi terma elaun modal? [ 2 marks] C1 b) Nyatakan TIGA (3) syarat yang perlu dipatuhi sebelum seseorang boleh menuntut elaun modal? [ 3 marks] c) De Khakis Sdn Bhd menyediakan akaunnya pada 30 September setiap tahun, menjalankan perniagaan pengeluaran tekstil. Maklumat berkaitan urusniaga aset tetap adalah seperti di bawah. ASET 1: KENDERAAN BEOTOR : TOYOTA ALTIS (baru) Harga Tunai 120,000 Deposit (bayar pada 1 Mac 2008) 36,000 Jumlah bayaran setiap bulan 2,250 Bilangan ansuran 48 month Bayaran pertama ansuran 1 April 2008 Diperoleh secara sewabeli pada 1 Mac 2008 Kenderaan dijual pada 15 Ogos 2011 pada harga 96,000 Kenderaan ini tidak dilesenkan untuk pengangkutan komersial penumpang dan barangan. Kadar Elaun Tahunan 20 % setahun ASET 2: JENTERA BERAT DIPASANG DI KILANG Dibeli pada 1 Oktober 2009 Harga belian 100,000 Kos pemasangan 10,000 Kadar Elaun Tahunan 20 % setahun ASET 3: LORI (dibeli secara tunai pada 1 Julai 2009) 80,000 Kadar Elaun Tahunan 20 % setahun Anda dikehendaki : Mengira Elaun Modal, Elaun Imbangan atau Caj Imbangan (jika ada) bagi De Khakis Sdn Bhd untuk tahun-tahun yang berkenaan sehingga tahun taksiran [15 marks] 6 SULIT

6 QUESTION 3 Ramona has an interior decoration company. The income statement of Ramona Idaman Enterprise for the year ended 31 December 2012 are as follows:. Ramona Idaman Enterprise Income statement for the year ended 31 December Note Sales 1 321,800 Cost of good sold Opening stock 21,434 Purchases 2 140, ,434 (-) Closing stock (23,000) (138,434) 183,366 (+) Others income Dividend 3 4,400 Interest , ,566 (-) Others expenses Depreciation 5 5,300 Loss on sale of assets 5 7,000 Salary 6 76,220 EPF 6 14,512 Utility bills 7 7,200 Repair & maintenance 8 6,000 Insurance 9 4,500 Rental 10 12,000 Donation 11 1,000 Tax 12 2,000 Entertainment expenses 13 1,100 Sundry expenses (137,652) Net profit 50,914 7 SULIT

7 Note: 1. Included in the sale is a sale of a company car at 10, Included in the purchase is the purchase of an owner s personal computer at 4,000 cash on the 05/01/ Dividends receive is a net dividend from Kota Damansara Berhad amounting to 400 and a net dividend from Amanah Saham Berhad amounting to 4, Interest income is income from an investment on fixed deposits at Public Bank Berhad. 5. List of assets. (*All assets purchased with cash) Purchase Sold Residual Annual Name Date Price () Date Price () Expenses on 31/12/2011 Allow. Rate Car - Kancil 01/05/ ,000 24/10/ ,000 12,000 20% Furniture 03/03/2011 4,000 -? 10% Machine 18/12/2012 8,000 -? 14% 6. Here is information regarding to the salary and EPF at this company. Employee Gross Salary EPF Contribution Employer Employee Ramona (owner) 30,500 5,545 3,355 Samsul 15,000 3,160 1,650 Qistina 17,040 3,188 1,874 *Safwan 13,680 2,619 1,505 76,220 14,512 8,384 *Safwan is disabled worker who has a disabled card. 7. Utility bills : 1/4 is for personal use. 8 SULIT

8 8. Repair & maintenance a) Install steel doors for his house. 1,000 b) Repair his personal air-conditioners. 2,000 c) Repair shop for business. 3, Insurance a) Life insurance for her employer. 2,800 b) Her personal life insurance. 1, Rental fee is for her son who is studying in University Malaya. 11. Donation to: a) Pusat Kebajikan Orang-Orang Tua. (Approved by IRB) 400 b) Unit R&D Universiti Teknologi Mara. 6, Tax a) Personal income tax 1,800 b) Assessment for her house Entertainment expenses A sum of 850 was spent to buy drinking water to entertain the potential customers. 14. Sundry Expenses a) Petrol expenses for personal used. 400 b) Her child school uniform. 200 c) Her children's school fees 220 You are required to: a) Calculate Capital Allowance and Balancing Allowance/Balancing Charge (if any) for year of assessment [ 5 marks ] C4 b) Calculate net statutory business income for the year assessment 2012 for Ramona. [ 25 marks ] 9 SULIT

9 SOALAN 3 Ramona mempunyai sebuah syarikat hiasan dalaman. Berikut adalah penyata pendapatan bagi syarikat beliau bagi tahun berakhir 31 Disember Ramona Idaman Enterprise Penyata Pendapatan Bagi Tahun Berakhir 31 Disember 2012 Nota Jualan 1 321,800 Kos barang dijual Inventori awal 21,434 Belian 2 140, ,434 (-) Inventori akhir (23,000) (138,434) 183,366 (+) Lain-lain punca pendapatan Dividen 3 4,400 Faedah diterima , ,566 (-) Lain-lain belanja Susutnilai 5 5,300 Kerugian jualan asset 5 7,000 Gaji 6 76,220 KWSP 6 14,512 Bil utility 7 7,200 Pembaikian dan selenggaraan 8 6,000 Insurans 9 4,500 Sewa 10 12,000 Derma 11 1,000 Cukai 12 2,000 Belanja keraian keraian 13 1,100 Sundry expenses (137,652) Untung bersih 50, SULIT

10 Nota kepada akaun:- 1. Termasuk di dalam jualan adalah jualan kereta syarikat pada harga 10, Termasuk di dalam belian adalah belian komputer peribadi pemilik pada harga 4,000 secara tunai pada 1/5/ Dividen yang diterima merupakan dividen bersih daripada Kota Damansara Berhad sebanyak 400 dan dividen bersih daripada Amanah Saham Berhad sebanyak 4, Hasil faedah adalah atas simpanan tetap di Public Bank Berhad. 5. Senarai Aset (*Semua asset dibeli secara tunai) Purchase Sold Residual Annual Name Date Price () Date Price () Expenses on 31/12/2011 Allow. Rate Car - Kancil 01/05/ ,000 24/10/ ,000 12,000 20% Furniture 03/03/2011 4,000 -? 10% Machine 18/12/2012 8,000 -? 14% 6. Berikut merupakan maklumat berkenaan dengan gaji dan KWSP syarikat terbabit. Pekerja Gaji Caruman KWSP Majikan Pekerja Ramona (pemilik) 30,500 5,545 3,355 Samsul 15,000 3,160 1,650 Qistina 17,040 3,188 1,874 *Safwan 13,680 2,619 1,505 76,220 14,512 8,384 * Safwan merupakan pekerja OKU yang telah mempunyai kad OKU. 7. Bil utiliti: 1/4 adalah untuk kegunaan peribadi. 8. Pembaikan dan selenggaraan a. Memasang pintu besi rumah. 1,000 b. Membaiki penghawa dingin rumah 2,000 c. Membaiki kedai syarikat 3, SULIT

11 9. Insurans a) Insurans nyawanya pekerja 2,800 b) Insurans nyawa peribadi 1, Bayaran sewa adalah untuk bayaran sewa kediaman anaknya yang sedang belajar di Universiti Malaya. 11. Derma a) Pusat Kebajikan Orang-Orang Tua. (diluluskan oleh LHDN) 400 b) Sumbangan kepada Unit R&D Universiti Teknologi Mara. 6, Cukai a. Cukai pendapatan peribadi 1,800 b. Cukai pintu rumah Belanja keraian Sebanyak 850 telah dibelanjakan untuk membeli air kotak bagi meraikan bakal pelanggan. 14. Belanja pelbagai a. Belanja petrol persendirian 400 b. Baju sekolah anak 200 c. Yuran sekolah anak beliau 220 Anda dikehendaki: a) Mengira Elaun Modal dan Elaun Imbangan /Caj Imbangan (jika ada) bagi taksiran [ 5 markah ] C4 b) Kira Pendapatan Berkanun Bersih Encik Ahmad bagi Tahun Taksiran [ 25 markah ] 12 SULIT

12 QUESTION 4 Mr. Shah is a professional engineer has been working with Unify Construction Sdn. Bhd. since He also made some saving and investment in the year The following are the incomes received in the year 2012 : Salary (after deducted EPF of 11%) 106,800 per annum Bonus 16,000 Dividend received from Tabung Haji 7,700 Dividend from Amanah Saham Bumiputra 23,000 His wife, Mrs. Bella teaches at a tuition center and during her spare time, she does translation of literary work for the Ministry of Education. The followings are the incomes she received in the year 2012 : Salary (after deducted EPF of 11%) 26,700 per annum Royalty 32,000 Below are Mr Shah and Mrs Bella expenses incurred for the year ended Expenses Mr Shah Mrs Bella Life insurance 6,000 2,400 Life insurance for children 7,200 - Educational insurance for children 5,400 Medical expenses for Mr Shah s father 3,200 Wheel chair for Mrs Bella s mother - 2,500 Computer - 3,700 Books and magazines 700 1,300 Full Medical examination Zakat 5,700 1,500 Donation to an approved institution 10,000 - Mr Shah and Mrs Bella have 4 childrens. The details of their children are as follows : Shira Shika Balkis Baiti : 21 years old and studying in University of England. : 19 years old and studying in Mara University of Technology, Shah Alam. : 18 years old and studying in Perlis Matriculation Perlis. : 16 years old and studying in secondary school in Melaka. Mr Shah elected to claim wholly for child relief. 13 SULIT

13 You are required to : C1 a) State THREE (3) conditions for the wife to elect for joint assessment. [3 marks] CLO3 b) Calculate Mr Shah s tax payable for the year of assessment 2012 if he is elected for separate assessment. [15 marks] CLO3 c) Calculate Mrs Bella s tax payable for the year of assessment 2012 if she is elected for separate assessment. [12 marks] SOALAN 4 En Shah merupakan seorang jurutera professional, telah berkhidmat di Unify Construction Sdn. Bhd. semenjak Beliau juga telah membuat simpanan dan pelaburan untuk tahun Berikut adalah pendapatan yang diperolehinya untuk tahun Gaji (setelah potongan KWSP sebanyak 11%) 106,800 setahun Bonus 16,000 Dividen diterima daripada Tabung Haji 7,700 Dividen Amanah Saham Bumiputra 23,000 Isterinya, Pn Bella mengajar di pusat tuisyen dan di masa lapang, beliau menterjemah karya kesusasteraan untuk Kementerian Pelajaran. Berikut adalah pendapatan yang diperolehinya untuk tahun 2012 ; Gaji (setelah potongan KWSP sebanyak 11%) 26,700 per annum Royalti 32, SULIT

14 En Shah dan Pn Bella juga memberikan maklumat berkaitan perbelanjaan mereka untuk tahun berakhir 31 Disember En Shah Pn Bella Insuran nyawa 6,000 2,400 Insuran nyawa anak 7,200 - Insuran pendidikan anak 5,400 - Perbelanjaan perubatan untuk bapa En Shah 3,200 Kerusi roda untuk ibu Pn Bella - 2,500 Komputer - 3,700 Buku dan majalah 700 1,300 Pemeriksaan penuh perubatan Zakat 5,700 1,500 Derma kepada institusi yang diluluskan 10,000 - En Shah dan Pn Bella mempunyai 4 orang anak. Butiran tentang anak-anak mereka adalah seperti berikut : Shira Shika Balkis Baiti : 21 tahun dan belajar di University of England. : 19 tahun dan belajar di UniversitI Teknologi Mara, Shah Alam. : 18 tahun dan belajar di Kolej Matrikulasi Perlis. : 16 tahun dan pelajar sekolah menengah di Melaka. En Shah akan menuntut pelepasan cukai sepenuhnya untuk anak. Anda dikehendaki : C1 a) Senaraikan TIGA (3) syarat untuk isteri menuntut untuk taksiran bersama. [3 markah] CLO3 b) Kirakan jumlah cukai dibayar untuk En Shah bagi tahun taksiran 2012 sekiranya beliau memilih untuk taksiran berasingan. [15 marks] CLO3 c) Kirakan jumlah cukai dibayar untuk Pn Bella bagi tahun taksiran 2012 sekiranya beliau memilih untuk taksiran berasingan. [12 marks] 15 SULIT

15 TAX RATES KADAR CUKAI 2012 Chargeable Income Pendapatan Kena Cukai Calculations Pengiraan () Rate Kadar (%) Cukai () On the First 2, ,501-5,000 Next 2, ,001-10,000 On the First 5,000 Next 5, ,001-20,000 On the First 10,000 Next 10, ,001-35,000 On the First 20,000 Next 15, ,001-50,000 On the First 35,000 Next 15, ,001-70,000 On the First 50,000 Next 20, , ,000 On the First 70,000 Next 30, Exceeding 100,000 On the First 100,000 Next ,050 1,525 1,800 3,325 3,800 7,125 7,200 14, SOALAN TAMAT 16 SULIT