Group

4
Annual Salary : 146200
Tax Relief : 46250
Zakat : 2500
PCB Deduction : 1400
 a)
Annual Salary : 146200
Tax Relief : 46250 Chargeable income = total annual-Tax Relief
Zakat : 2500 = RM146200 - RM46250
PCB Deduction : 1400 = RM99950
Annual Salary : 146200
Tax Relief : 46250
Zakat : 2500
PCB Deduction : 1400
Chargeable Income : 99950

b) By referring to tax rate table:

Tax on the first rm70000 = RM4600

Tax on the next balance = (RM99950 - RM70000) X 21%

= RM6289.50

Income Tax Payable = RM4600 + rm6289.50 - rm2500

= RM8389.50
Annual Salary : 146200
Tax Relief : 46250
Zakat : 2500
PCB Deduction : 1400
Chargeable Income : 99950
Income Tax Payable : 8389.50

c)
Total PCB deducted = Rm1400 X 12 = RM16800
Tax Payable < PCB. Thus, there is excess deduction
Excess deduction RM16800 - RM8389.50 = RM 8410.50

No, Encik Jamil will be refunded RM8410.50 by

IRB because there is an excess deduction