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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