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En Zakaria dan Pn Nadirah PERSONAL TAX ASSESSMENT YEAR 2015

DETAILS En. Zakaria Pn Nadirah


INCOME 98000 40800
6000
5700

AGGREGATE INCOME 109700


Less: donation or gift
-1500 -400

AGGREGATE OF TOTAL INCOME 108200 40400


Less: tax relief
Self Dependent 11000 9000
2nd Child 12000 0
3rd Child 1000 0
4th Child 1000 0
EPF 4380 2500
Children Insurance 1620 0
Abie Education 500 0
Lifestyle=Textbook 1000 1000
Parents Medical 5000 1500
Wheelchair 2000 0
Medical Checkup 500 500
SSPN Abie 2500 0
Suscription Broadband 0 0
Treadmill For Sports 0 300
Dekstop 3000
TOTAL TAX RELIEF 45500 14800

CHARGEABLE INCOME (aggregate total income - total tax relief) 62700 25600
TAX RATE: 1st 2400 150
TAX RATE: 2nd 2032 280
TOTAL INCOME TAX 4432 430
TAX REBATE: ZAKAT 2200 500
TAX PAYABLE 2232 70
LESS:MTD (X12) 4800 2160
BALANCE OF TAX PAYABLE -2568 -2090

Since the balance of tax payable for Encik Zakaria is negative,he can claim refund tax RM2568
Since the balance of tax payable for Encik Zakaria is negative,she can claim refund tax RM2090
Tutorial - Dec 2019, Part B question 1

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