CONFIDENTIAL 1 AP/FEB 2022/RES619

UNIVERSITI TEKNOLOGI MARA

FINAL ASSESSMENT

COURSE : REVENUE LAW

COURSE CODE : RES619
EXAMINATION : FEBRUARY 2022
TIME : 3 HOURS

INSTRUCTIONS TO CANDIDATES

1. This question paper consists of four (4) questions.

2. Answer ALL questions in the Answer Booklet. Start each answer on a new page.

3. Answer should be handwritten. Please save the submission in a PDF form.

4. Please submit the Final Assessment in the Google Classroom’s tray create by your
respective lecturer. Alternatively, please re-confirm with your lecturer the mode of
submission preferred. Any late submission will be penalized.

5. Answer ALL questions in English.

DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO

This examination paper consists of 4 printed pages
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CONFIDENTIAL 2 AP/FEB 2022/RES619

QUESTION 1

a) Describe the formation and functions of the Inland Revenue Board Malaysia.
(10 marks)

b) Encik Nizam works as a property manager with Maju Properties Sdn. Bhd. since 2010.
In 2021, he received the following remuneration:

i) Salary RM10,000.00 per month.

ii) Bonus three (3) months’ salary.
iii) Travelling allowance RM600.00 per month.

Encik Nizam owns two condominium units in Petaling Jaya and he receives RM4,000.00
as a monthly rental. He has three (3) childrens; Sara (21 years old), Kamal (18 years old)
and Amani (6 years old). His wife, Suzana is a teacher. The eldest daughter is a disabled
child and studying at the University of Malaya. The second son is further education in
Malacca Matriculation College and the youngest daughter is going to private kindergarten
with a monthly fee of RM500.00 per month. According to Appendix 1, determine the
income tax payable by Encik Nizam for the Year Assessment (YA) 2021.
(15 marks)

QUESTION 2

a) Classify the differences between fixed duty and ad-valorem duty.

(10 marks)

b) Compute the following ad-valorem duties:

i) Mr. Khai Bahar recently purchased a three-storey shop lot located in Bandar Bukit
Raja at RM1,230,000.00. The purchasing date is 1st June 2021.
(5 marks)

ii) Siti Nordiana bought a single-storey terrace house in Petaling Jaya at RM550,000.00
for her second home. The purchasing date is 15th November 2021.
(5 marks)

iii) Mr. Aaron Aziz recently bought a bungalow house in Georgetown, Pulau Pinang at
RM2.3 million from the seller.
(5 marks)

QUESTION 3

a) Categorise the chargeable persons according to the Real Property Gains Tax 1976
(Amended).
(10 marks)

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CONFIDENTIAL 3 AP/FEB 2022/RES619

b) Encik Ismail disposed a piece of agricultural land located in Merlimau, Melaka at

RM300,000.00 on 25th October 2021. He acquired the land on 12th June 2012 with
purchasing price of RM180,000.00. Based on this information:

i) Justify whether he will impose the Real Property Gains Tax. If yes, how much is the
Real Property Gains Tax (RPGT) levy on him?
(9 marks)

ii) Determine the disposal that is not liable to Real Property Gains Tax (RPGT).
(6 marks)

QUESTION 4

a) Identify the five (5) differences between Annual Value and Improved Value.
(10 marks)

b) According to Local Government Act 1976 (Amended) (Act 171), classify with examples
the powers of the local authority in Malaysia.
(15 marks)

END OF QUESTION PAPER

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CONFIDENTIAL 4 AP/FEB 2022/RES619

APPENDIX 1

Assessment Year 2021

© Hak Cipta Universiti Teknologi MARA CONFIDENTIAL