TAX QUESTION 2

By aliffarhan0055 | Updated: July 6, 2025, 3:03 p.m.

Slideshow Video

SHARE THE AWESOMENESS

test

Education

create your own animated videos for free

_abc cc

* Powtoon is not liable for any 3rd party content used. It is the responsibility of each user to comply with 3rd party copyright laws.

Embed code

Select a size, the embed code changes based on your selection.

_abc Powtoon Transcript

Alif Farhan
Irsyad Iqmal
Firzan Ashton
Syahmi 
Adam Zuhair
TAX267 : QUESTION 2
InternationalWomen’s Day
a. Explain in brief two (2) MTD-related offenses committed by Hamdi as an employer.
(4 marks
1. Failure to remit MTD to the IRBM by or before the 15th of the subsequent month. Hamdi remit to IRBM on 20th of the following month which 5 days after the due date. Employers should remit total MTD not later or by 15th of subsequent month. Under section 112(1) Failure to give notice of chargeability of tax will fine in RM 200 to RM 20,000 or imprisonment not exceeding 6 month.

2.Failure to deduct the correct amount of tax through MTD.
Even though hamdi as employer has paid the tax of employee but Hamdi did not deduct the correct amount of tax which the total amount are less than what should be deducted.

b.Discuss briefly how Hamdi can file an appeal for undeclared rental income for YA 2023?
Hamdi have the right of appeal which Hamdi must appeal to special commissioner against the assessment. Hamdi must submit formal appeal  FormQ within the first 3 month following YA for which assessment was made. Form Q must submit to the IRBM

C) Discuss briefly any possibilities regarding Hamdi's plan to travel abroad before paying his additional tax?
IRBM can impose travel restrictions on individuals who have outstanding income, restriction under section 104 of income Tax Act 1967, If Hamdi attempts to leave he will get arrested by immigration and prevent from boarding flight. If he wanted to travel Hamdi must apply temporary exemption under conditions present himself at IRBM and hand his file. Explain where to go and duration, make a payment at least 50% of the outstanding tax amount.

THANK YOU FOR WATCHING

TAX QUESTION 2

Copy this link to share with friends and colleagues:

WELCOME TO POWTOON!