UNIVERSITI TUNKU ABDUL RAHMAN

FACULTY OF ACCOUNTING AND MANAGEMENT

ACADEMIC YEAR 2019/2020

BACHELOR OF ACCOUNTING (HONS)

TUTORIAL 1
SCOPE OF CHARGE

Question 1

(a) Explain the scope of charge and the basis of taxation in Malaysia under the Income
Tax Act, 1967.
(b) State the classes of income on which tax are chargeable under the Income Tax Act
1967.

Question 2

State five types each of the direct taxes and indirect taxes

Question 3

The following chargeable person has Malaysian source of income and remittance of foreign
source of income for the basis year of 2019.
Foreign source of income
Chargeable persons Malaysian source of received / remitted to
income (RM) Malaysia (RM)
Encik Ali (Resident) 10,000 28,000
Ms Janet (Non-resident) 30,000 56,000
Satu Sdn Bhd (Resident co. but 120,000 200,000
Not in specialised business)
Gold Berhad (Resident co. in 730,000 800,000
specialised business)

Required:

Explain whether the Malaysian source and foreign sources of income are chargeable to
Malaysian tax for the year of assessment 2019.