Tutorial – Employment Income

1. Employment Income of Sonia Gupta

Section RM

13(1)(a) Salary [RM 15,000X 12] 180,000

13(1)(b) Furniture [RM 70X12]-semi-furnished 840

13(1)(c) Value of living accommodation – whichever

is lower.

Defined value
[(RM 5000-750)=RM 4,250X12]=RM51,000
30% X RM 180,000= RM 54,000 51,000
Whichever is lower
Gross Income 231,840

2. Employment Income of TA Camel

Section RM

13(1)(a) Salary [RM 4,500X 12] 54,000

13(1)(b) Furniture [RM 70X12] -

13(1)(c) Value of living accommodation – whichever

is lower.

Defined value
[RM 700X9]= RM 6,300
30% X RM 54,000= RM16,200 6,300
Whichever is lower
 Gross Income 60,300

3. Adjusted Income for Mr. Vicky for Year of Assessment 2018.

Section RM RM

13(1)(a) Salary[RM15,000X12] 180,000

Entertainment[RM 3,000X12] 36,000

Travelling allowance 24,000

[RM2,000X12]

Bonus[ RM15,000 X2] 30,000

Servant(reimbursed) 7,200
[RM600X 12]

277,200

13(1)(b)

Car benefit [see table] 7,000

Fuel [see table] 1,800

Driver [see table] 7,200

Furniture (fully furniture) 3,360

Medical and dental exempt 19,360

13(1)(c) Defined Value

Whichever is lower

[RM5,500x12] 66,000

30% x 13(1)(a) 83,160 66,000

[RM 277,200 X 30%]

Gross Income 362,560

Less:

Entertainment (restricted) 24,000

Travelling (business use) 16,960 (40,960)

Adjusted Income 321,600