Book1 tax - 250 000 14 475.00 14 475 54 975 Next 40 000 x...

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Assignment 1-4 En Ismail And Pn Aishah Separate Assessment And Joint Assessment for the Year Of Assessment 2003 En Ismail Pn Aishah Join section 4(a): Business - Malaysia 45 000 51 000 96 000 - Bangladesh 50 000 27 000 77 000 - Afica - 18 000 18 000 95 000 96 000 191 000 section 4(b): Salary - Malaysia - 28 000 28 000 section 4(c): Dividend - Malaysia 3600/0.72 5 000 1800/0.72 2 500 7 500 - Bangladesh 5 000 2 000 7 000 - Afica 7 000 - 7 000 17 000 4 500 21 500 section 4(d):Rental - Malaysia 42 000 - 42 000 AGGRETE INCOME 154 000 169 000 282 500 (-) Approved Donation ( 2 550 ) ( 2 600 ) ( 2 550 ) TOTAL INCOME 151 450 125 900 279 950 (-) Personal Relief : Taxpayer ( 8 000 ) ( 8 000 ) ( 8 000 ) Wife - - ( 3 000 ) Education Fees ( 2 500 ) - ( 2 500 ) CHARGEABLE INCOME 140 950 117 900 266 450 TAX PAYABLE: En Ismail : Pn Aishah Join First 100 000 100 000
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Unformatted text preview: 250 000 14 475.00 14 475 54 975 Next 40 000 x 27% 17900 x 27% 16 450 x 28% 11 056.50 4 833 4 606 TAX PAYABLE(GROSS) 25 531.50 19 308 59 581 (-)Section 132 : Bangladesh En Ismail: 25531.50 x 55000/151450=9271.92@12000 ( 9 271.92 ) Pn Aishah: 19308 x 29000/125900=4447.43@5000 ( 4 447.43 ) Join : 59581 x 84000/279950=17877.49@17000 ( 17 000 ) (-)Section 133 : Afica En Ismail: 25531.50 x 7000/ 15145=1180.06@ 1/2 x 6000=3000 ( 1 180.06 ) Pn Aishah: 19308 x 7000/125900=1073.52@ 1/2x2000=1000 ( 1 000 ) Join: 59581x25000/279950=5320.68@ 1/2x8000=4000 ( 4 000 ) (-)Section 110: Dividend En Ismail 5000 x 28% ( 1 400 ) Pn Aishah 2500 x 28% Join 7500 x 28% ( 2 100 ) TAX PAYABLE(NETT) 1 3679.52 13 160.57 36 481 ( ( 700 )...
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