Encik Hassan, a Malaysian tax resident, has been employed by INTEC Sdn. Bhd. since 1 January 2018. Details of his income for the year ended 31 December 2021 are as follows: RM RM
Employment with INTEC Sdn. Bhd.
- Salary (01.01.2021 to 31.12.2021) 72,000
- Leave pay 12,000 - Parking allowance 4,800
- A holiday trip to Japan 4,800
- Receipt on the unapproved pension fund previously contributed by Encik Hassan and his employer:
- Contribution by Encik Hassan 15,000
- Contribution by INTEC Sdn. Bhd. 43,000 58,000
A six-year old company car that originally cost RM180,000 was provided to Encik Hassan. Petrol for official duties amounted to RM5,800. Other sources of income: RM Royalties from a translation of work (as requested by Ministry of Education) 15,000 Royalties from artistic work 12,000 Interest on fixed deposits with Public Bank 3,412 During the year, Encik Hassan incurred the following expenses: RM
(a) Medical expenses for his parents (receipt available only for RM6,000) 9,000
(b) Book and magazines 1,200
(c) Premium on medical insurance 2,800
(d) Cash donation to an approved institution 24,000
(e) Zakat (obligatory) with receipts 3,000
(f) Purchase of a Toshiba computer notebook 4,500 Required 021