,l

KOLEJ UNIVERSITI POLY-TECH MARA, KUALA LUMPUR

TAX303 TAXATION 1

Name : Muhammad Hafizuddin Bin Abdul Hamid __________ ID No : AM1809004713

CHAPTER 1 THE MALAYSIAN TAX SYSTEM

EXERCISE : CROSSWORD

Across
1. Tax is collected by the authority from the taxpayers themselves
2. Main Act in Malaysian Tax
3. Section 3 of ITA 1967
4. Payment for the right to use of copyright
5. Income received by government servant after permanently ceased employment
6. A contribution levied on persons, property or business for the support of
government
7. Tax authority who are managing the collection of indirect tax in Malaysia
8. Illegal methods to avoid paying tax liability
9. Section to charge the income of person who are not resident in Malaysia
10. Example of direct tax

Down
11. Sources of Malaysian Taxation Law
12. Income is chargeable under Section 4d, ITA 1967
13. In a divorce situation, a husband may be required to pay a sum to support his
ex-wife. They are no longer married to under separation order.
14. Person according to Sec 2, ITA1967
15. New indirect tax implemented on 1 April 2015
16. Refers to the year in which income tax is calculated and charged
17. One of the main revenue collecting of tax agencies in Malaysia
18. Legal method to modify the individual’s financial information to reduce the
amount of income tax payable
19. The regular basis income under a contract or will
20. One of the ways that can be used for tax avoidance

(20 marks)
 18
a

8 20
e v a s i o n r

o e

i l

1 11
d i r e c t t a x i

9 16

4 A a e y

3 14 12
n s c o p e o f c h a r g e

13
c a e o e a

l l m n r
e
2
I T A 1 6 7 p t a
9
6
m w t a x a s

17
o I n l s

4 19 15
n R y a l t y G e
o
y B n S s

7
M n k a s T a m s

u m

i e

5
t p e n s i o n

10
s a m p d u t y t
t