self practice 4.

1d
QUESTION 1
danish, kimi, srighanth
Total annual income of Han and his wife
= RM63 400 + RM52 100
= RM 115 500

Total chargeable income

= total annual income - tax exemption - tax relief
= RM115 500 - RM0 - RM61 219
= RM54 281
 Individual Income Tax Rates for Assessment Year of 2020

Tax on the first RM50 000 = RM1 800

Tax on the next balance = (RM54 281 - RM50 000) 14%
= RM599.34

Total income tax payable by Han and his wife using joint tax

assessment
= RM1 800 + RM599.34
= RM 2 399.34