Personal taxation

Alvin works as a management consultant with Star Consulting Sdn Bhd in Johor. On 1.1.2022
he was transferred to Petaling Jaya. For the year ended 31.12.2022 he was provided a salary of
RM72,000. His share of EPF contribution during the year is RM7,920 (RM72,000 x 11%).
The management consultant is entitled to a bonus of RM12,000 which is paid on June 2022.
The company provides a Proton car costing RM72,000 with fuel.
During the first 3 months in Petaling Jaya, he was provided with accommodation in a hotel and
for the next nine months in a rented bungalow. The rent paid for unfurnished bungalow was
RM2,000 per month. The company provided furniture, air conditioners, curtain, carpets and
kitchen equipment, cookery and utensils in the hall, dining and bedroom.
Alvin bought a terrace house and and hired an agent on 15.1.2022. A tenant was found in
February 2022. The realty agent was paid a fee equal to one months’ rent. The tenant and Alvin
signed a one-year agreement to be effective from 1.3.2022 on the following terms:
i. Payment of a security deposit equal to four months’ rent payable upon signing of the
agreement
ii. Monthly rental of RM3,000 payable per quarter in advance (every 3mth start march)
In January 2022 Alvin paid quit rent and assessment fees as below:
RM
Quit rent for 2022 240
Penalty for late payment 20
Assessment for 2022 3,600
Penalty for late payment 300

After a lengthy battle, Alvin obtained a divorce from his wife, Sandy on 1.10.2022. Under the
divorce order, the cost of the maintenance of their 2 children was ruled as follows:
Simon:
Alvin was given the full custody. The son is 19 years old and attending at UM, pursuing a course
in Accounting. For the relevant year, Alvin incurred RM5,200 on the child’s maintenance.
Daisy:
Sandy obtained full custody of Daisy. The child is 17 years old and is taking private music
lessons through correspondence from a college in New Zealand. The child hopes to qualify as a
professional musician. Up to the date of the divorce, Alvin incurred RM4,600 and thereafter,
Sandy incurred RM5,400 on the child’s maintenance. Daisy is a disabled child.
Additional information:
1. Alvin had an insurance policy on the life of Sandy. He paid RM1,500 premium on the
policy which secures capital sum of RM30,000 upon death.
 2. Alvin spent RM200 on books and RM2,000 on his smart phone.
3. Alvin deposited RM7,000 into the National Education Savings Scheme for Simon.
4. Alvin donated RM3,000 to an approved Malaysian charitable institutions.
Compute Alvin’s tax payable for YA 2022.