Suumennt Trin tt utes Prt sn kadar cukal jalan yang diberikan, 53) the given road ax rates. Kadar di Sabah dan Sarawak rung ual alan bag set motos berkut berdasa Fm et adtaafech of he ug mls Dsed K \i Semenanjung Malay apace co) | Ran Pearse | Rates Sabah saison 150 M00 enon 151200 50,00 a ka 250 RM50.00 See 251 =500 RYI80.00 . {501 — 800) RM250.00 RM40.00 [Neti Ecedg 00 350.00, RMA2.00 (a) Kapasid enjin/ Engine capacity: 1200 cc Kavwasan / Area: Selangor apasil enfin / Engine enpaciy: 700 ce ‘Kawasan / Aven Johor Penyelesaian: Culkal jalan Jad t= RM250 (b) Kepasi eli Engin capes (€) Kapasi enjin Engine capaci 1080 ce Kawasan / Ares Sarawak Kawasan [Area Sabah ‘8, Hitung culkai jalan bagi setiap kereta berikut berdasarkan kadar cukai jalan yang diberikan. >> Calculate the road tar of acho the following cars based onthe give road ax rats, | Kapasiei ‘Semenanjung Malaysia 5 ao men Sabah & Sarawak engine |Kadarasas| Kedar progreif! | Kadarasas|___Kadar progresif capacity (6) | "Base rte Progesioe rate Base rate Progress ate = 1000 | M2000 = 7RV20,00 = 1001 =1200 |RM55.00 si RMA.00 = 12011400 [RM79.00 5 RM56.00, = [i401 = 16007 [ RM53,00, z RMT2.00 = M040 seep ce melebi 1RMO32 setap cemelebihi 1401 1600 | Rm290.00_ | 1600 ce RMI60,00 | 1600 cc | RMD.40 each ce exceeding 1600 ce ‘RMO.32 each co exceeding 1600 ce 7RMO_30setap ce melebihi 1RMO25 setap cemelebhi 4201-2000 |xuv240.00. | 1800 ce RM224000 | 1800 ce ROS each exceeding 1800 ce M025 each ce exceeding 1200 co (8) Kapa enfin / Engine cxpacty ; 1825 ce Kapa enjin/ Engine capacy 1750 co Kawasan/ Area: Sarawak Kayasan Are: Maka Penyetesaian: /Gukai jalan / Road tac =RM200 + (1750 ce— 1600 c) x RMO40 -RM200 + RM60 = RM260,(€) Kapasit en Kayrasan / Arex: Perak Pe ees NcpstSenblan asi pint di kawasan 9. iberanggaransewa bulanan sesebuah rumah, lengkapkan jadual beriku ja Kadar ual pity ‘itu ialah 8.6%) ED ssessment fax rate of the area is ‘ee yes he cmp ell be pape see raf on a = ‘Gukai pintu setiap f — aun | tester some |p aeeiat ei Walaa | Nalahunar | Popettaceoentas |p Sta a, ratty ena re ee TNO fashenMesin |Raz240=2 Err eee rae a0 | wail 0 40. Hitung cual tanah bagi sei keluaeantanahberkut. CED cute the gulrenteach ofthe fling ad areas ‘Kedar cla tenah setiap unt Keluasan | Cukal tanah setahan ‘ut entre peri aren ‘ui reper gear O50 pera 150 RMO.50= RMS (a) 20m M02 perm 0) 165m M092 per (0) 305m Mt 4 perm | "TL ‘itung ca san yng bent, ED ce ess 0 fay (@) Haga barang / Goods price RM349.99) Kadaecukaljualan/ Sales ie: 5% ‘aga Darang Goce price: RM‘145 60 Kedar cukal usin (Sake tarot: 5% Penyetesian, Cai jualan Sais ux = RM145.60x5% R728 @) Ft oyFt rons a rom tung cukalperbidmatan yang bei, Cau he sens at of he leg _ [EEL ene ae] ont yang erton 03648 Peekhidimaan / Senge: Hotel eat a Jomish yang dean /Aountcharged= RAB |] RTO satan Sonic lac le: 6% Kadar cukai perkhidmatam [Serie x rate 16% Penyelescian: CCukat perkhidma an / Sepie lax = RM480 x 6% = RM28.80 1B. Selesakansevap yang ber Sve each of he feluing (a) Encik Fahmi merupalan seorang pengawa bank dan menerima gajisebanyak RMS 200 ebulan, Iter Enck Fahmi merupeKan seorang suri rumah dan mempunyat seorang anak berumur 23 tahun yang ‘edeng menuntt era di UKM Jadual di bavah menunjukkan pengecualan dan plepasan cukainys, | Encic Fam tsa banker and recived a salary o(R¥6 200 a month Encik Fahmi’ wesw housetife and has 25.years ald deughtertho studing a dere In (KM, The able below shows the his ta exemption and rele, EES: ind Pala ANB 000 by dit ap atenis (RMS OO eine) RUG 800 [cava hid espe (350 ead M2350 [seri Wife (RM 000 terhadltinited) RM4 200. | Anak / Child (RMB 000 terhad/imited) RM3 600 | tourist an KWSP/e rca (RU OD etadlinnen ICR oe ci Fail ela membayar at anak RMBO an mendema sebayak RMSOO kepada Dadan -etsan yang lta, ra past anni and ote 2600 Wan appv charty dre ()) Hitung pendapatan bercukai Encik Fahmi, - | cael ecg rane f Ee a (3) tung jah bat cial yang yak dit leh Enc Fab Celle tear aE En Fa (i) tung cual pendapatan Enc Fa bl ara tahun 2020, |e Cente ts ener aay aaa abun 200f anenunjukah zeit pembel (0) Raoh di sebelss menin Desde eatin. We he (i tung cual pekbidatan yang dikenakan. (a) Seraah jumiah yang pela dibayar oleh Wate wan neds be pl by Oe 1. Antara bert yang manalah bakan tajan perc? het he plaong tte purpose of wan? A” Mengagh semis Keralecnbangan apace Fels eteehetee tone 3B Mengglalan pembelin berangan bustan Malaya Feng epurhas of gon made Mola. © -Menambah tea aka ‘dpe tren _Mengal alii ak shat spent perudan Centolarathy sts sich as ani 2 Clikehjualan dan perthidmatan akan dbayar Kepada Salesand sericea ol be pie to A’ Fejabet Tanah Negert ‘State Land Ofc B_ Jabatan Kestam Dina Malaysia Roya Malaysia Cuscms Deparment joran Rainbow | ‘Kuala Lumpur RWOICE ars inloomio, nae : Description Price Amount f ine ii 550 sie cep Sinorgal 2450 Ghikeachop 2160 Cappo 340 Coffee go Subioal BeforeTax RM Savice Tax 6% aM Round Adjusiment _RM TOTAL wl Juan Peagangktan Jalan Fas arp Department D Lembogs Hoa bal Neer goer ar Antara berikut, yang manakah benar tentang Salus? Wheto lounge abot esd AC yng lean Se pk deta Theta tle sei ues 3 Guba yang akuip daapeda_pelinggan scl Petra ethan ren ‘recetving the services. ee : ital yang dienakan sek shan pada Ietnga peng aa \ thee dat el ely onde > mitra spat Burngbarang_ dst Haga] membayar {ungetkan ck, i Ppt let tay ea (Patna antDancers Toghan§ at # bona Peoene’ Pace 4, pendapatan bereulal Wan berm RMS 150 emasik pengecuaian.cukai_ dan pelepasan ‘kal, Jika pendapatan penggalian tahunan dan peogecualian culainya masing-masing, alah 4AMG7 200 dan RNBOO, hitung jumlah pelepasan ial Wan, Vins chargable income amcunting RNIB 150 Frcluang the ax erenplon and ax els annual ‘tmpoument Income and tax exertion are RM37 200, ROD repel, le he arn Wan’ bevel ‘A RMI8300 © RM19050 B RMI8750 D RMI9380 5. Puan Niestelah menbuat potongan cukal bulanan (PCB) sebanyak RMIL4S darinada pendapatannya selap Dulan, Seleyas mengira cukai yang, perlu ibayarnya,terdaatlbihan porongan yang aken ipulangkan oleh LHDN, Antara berikut, yang manakah cukal pendapatan yang mungkin bag Puan Nies? Ms Mies tas made monthly tax deduction (PCB) for RMIAS ofher monthly income. After calculating the tax that has be paid, there san excess deduction that til be refunded by RB. Which ofthe fellowing isthe Pas Income tax Mrs Nes? A RMI 630 © RM1850) B RMI740 D M2300) rere) 4, Jadual berikutmenunjokkan maklumat dua bush kereta milk EnckDevdan dan kadar cukal kereta tevsebut, The table below shaw te Iformation onthe two cars umed by Mr Devdas and the lar raes oe care, pera cee Ketta dar asas | Kadarpromesi eee aren so seiap Fi ioe Peace aisoiian = Fees ise Rene peor by 1783 ¢6 2982 cc | RM880.00 ‘tung jumlah cukaijalan yang peru dibayar oleh Encik Devdan. CCalelate the (al road tax needs to be paid by Mr Devaan. Jawapan ( Answer: Fan bawah menunjukkan kadar cukai yang. keakan keacaseorang perayar cal Thetbleow shos eer oa pe Pengiaan _|Kadar|cutal . pee (creas fae tncome (RM) (%) | (RM) [omen | |se50 ees Boom testy) 25 pe ‘Haak pendaptanaya alah RM108 975 dantiada i ‘fe income tax bs RMLOB 975 and no fica and no lax rebate, what s Jawapan | Ansioer: