TAX267 Taxation 1 Crew Project Assignment Questions 2026 | UiTM
TAX267 Assignment Crew Project
| Direction | Taxation 1 |
| Direction Code | Tax267 |
| Semester | March 2026 – July 2026 |
Introduction
Taxation 1 is a basic taxation direction that covers all parts of personal taxation, enterprise taxation and tax administration for individual taxpayers. Crew venture is an project designed to make stronger students’ working out in direction of the preparation of individual’s tax return.
Goal
To existing serious pondering competency in computing individual tax authorized responsibility in compliance with linked statutory and regulatory requirements.
Instructions To Candidates:
1. Right here’s a team venture and students are required to make a team of 4 – 5 people.
2. This pack contains:
i. a whisper of team venture query;
ii. Create e-B 2025 and Create e-BE 2025;
iii. a three-online page Appendix 1;
iv. an review make; and
v. a team venture rubric.
3. Submit your handwritten file and video infographic no later than July 9, 2026 (Thursday), at 5 m. Free rider/s is/are likely to be now not entitled for any marks.
Predict 1
Encik Isma is the proprietor of Indah Bumi Mission (IBE), makes up its accounts yearly to 31 December. IBE manufactures and offers agricultural inputs for the Malaysian market. The following is the Statement of Profit or Loss for the financial one year ended 31 December 2025:
Indah Bumi Mission Statement of Profit or Loss for the one year ended 31 December 2025
| Notes | RM | RM | |
| Gross sales | 3,100,000 | ||
| Much less: Label of Gross sales | 1 | (1,950,000) | |
| Notorious profit | 1,150,000 | ||
| Add: Other earnings | 2 | 92,600 | |
| 1,242,600 | |||
| Much less: Working costs | |||
| Advertising | 3 | 36,000 | |
| Water and electricity | 40,500 | ||
| Professional fees | 4 | 16,000 | |
| Remunerations | 5 | 440,000 | |
| Depreciation | 50,400 | ||
| Entertainment | 6 | 20,000 | |
| Expenses and donations | 7 | 35,000 | |
| Harmful cash owed | 8 | 16,400 | |
| Rent condominium | 9 | 19,200 | |
| Insurance protection premiums | 10 | 23,000 | |
| Cash losses attributable to theft and embezzlement | 11 | 9,400 | (705,900) |
| In discovering profit | 536,700 |
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Rent Malaysia Helper
Notes:
1. Label of gross sales comprises provision of inventory obsolescence of RM35,000 and broken inventory written off RM12,000.
2. Other earnings contains:
| RM | |
| Dividend from unquoted funding (single-tier) | 22,000 |
| Condominium of SkyVista Rental | 60,000 |
| Bear from disposal of machine | 10,600 |
| 92,600 |
3. Advertising cost of RM5,000 for placing advertisement in journal used to be now not recorded.
4. Professional fees consist of:
| RM | |
| Ethical fees on recovery of mortgage from ex-employee | 4,200 |
| Penalty attributable to unhurried payment of taxes | 4,000 |
| Secretarial fees | 4,000 |
| Tax filing fees | 3,800 |
| 16,000 |
5. Remunerations consist of:
| Salary (RM) | Bonus (RM) | EPF (RM) | |
| Encik Isma – proprietor | 84,000 | 8,000 | 18,000 |
| Same outdated employees | 240,000 | 20,000 | 27,000 |
| Disabled employee | 36,000 | 2,000 | 5,000 |
| 360,000 | 30,000 | 50,000 |
6. Entertainment contains:
| RM | |
| Diaries (2025) with enterprise impress given to existing possibilities | 10,000 |
| Annual dinner for workers | 10,000 |
| 20,000 |
7. Expenses and donations consist of:
| RM | |
| Subscription fees to alternate association | 2,000 |
| Donation of fertilizer to metropolis farmers community | 15,000 |
| Cash donation to Malaysian Diabetes Affiliation (current) | 18,000 |
| 35,000 |
8. Harmful cash owed consist of:
| RM | |
| Alternate cash owed written off | 10,400 |
| Enlarge in particular provision | 4,000 |
| Enlarge in basic provision | 2,000 |
| 16,400 |
9. Rent condominium
A impress-new Toyota Camry costing RM189,900 used to be leased from Automotive Mart Sdn Bhd since January 2023 for RM1,600 month-to-month and this automobile is now not for industrial purposes.
10. Insurance protection premiums consist of:
| RM | |
| Fire insurance protection top price for the enterprise premise | 5,000 |
| Existence insurance protection protection of Encik Isma’s family | 8,000 |
| Medical health insurance protection protection of the employees | 10,000 |
| 23,000 |
11. Right here is an amount embezzled by an employee and a police file has been lodged.
The unabsorbed capital allowance from one year review 2024 used to be RM13,400. In the intervening time, balancing price for most recent one year review 2025 used to be RM9,800, whereas the capital allowance for the most contemporary one year review 2025 is to be claimed per the suggestions offered as note:
i. Due to the enlargement of its enterprise, on 10 January 2024, the enterprise bought a brand new constructing for RM1,100,000. The enterprise outdated 7/8 of the built-up areas as a manufacturing facility and the balance is outdated as an whisper of job.
ii. On 12 February 2024, the enterprise obtained a lorry (which used to be licensed for industrial automobile) below rent aquire for enterprise reason. The cash designate used to be RM147,600. The enterprise traded its ragged non-industrial automobile for RM36,000 and agreed to pay a month-to-month installment of RM3,500 for 36 months taking off on 28 March 2025.
iii. In June 2025, the enterprise rented an adjacent constructing with a month-to-month condominium of RM4,000 month-to-month to be outdated as a storage of goods for export. The enterprise also incurred RM55,000 to renovate the constructing.
iv. On 8 July 2025, the enterprise bought a laptop costing RM3,200. The laptop used to be fully broken by lightning and the enterprise determined to dispose the laptop on 20 December 2025. The Inland Earnings Board of Malaysia (IRBM) favorite the reason for the disposal.
Additional info:
The following particulars expose to Encik Isma’s other earnings:
i. Dividend earnings RM22,550 from Amanah Saham Bumiputera (ASB).
ii. Ardour earnings RM2,300 on mounted deposit with AmBank Berhad.
iii. Condominium earnings and expenditure from a home at Scientex Durian Tunggal, Melaka all one year long 2025:
| RM | |
| Month-to-month condominium
Label of set up CCTV Annual stop rent and review Repairs and maintenance |
1,500
1,300 600 1,800 |
Encik Isma married alongside with his first accomplice Puan Ainon since 1 January 2001. In the period in-between, Puan Ainon working as Digital Supervisor (Southern Keep) at Telekom Malaysia Berhad (TMB) primarily based mostly at Melaka. Valuable parts of earnings and succor enjoyed by Puan Ainon for the one year review 2025 were as follows:
i. Month-to-month get wage of RM25,200 after deducting EPF on the lumber of 11% and RM1,000 below the Schedular Tax Deduction (STD) and month-to-month zakat payment RM500.
ii. Bonus an equivalent to one month wage used to be obtained on 31 October 2025.
iii. Entertainment allowance of RM3,000 month-to-month.
iv. Travelling allowance of RM900 month-to-month for decent obligations.
v. Childcare allowance of RM200 month-to-month.
vi. A automobile with the associated price designate RM140,000 with a driver used to be offered since July 2024.
vii. In the one year 2025, she incurred RM9,600 on travelling costs whereas performing her decent obligations.
Moreover employment earnings, Puan Ainon also obtained the next earnings for the one year of review 2025:
i. Ardour earnings of RM3,800 obtained from saving in mounted deposit at Public Monetary institution Berhad.
ii. She obtained RM22,000 as royalty on newsletter of guide on digital advertising and marketing technique.
iii. She obtained honorarium RM3,500 for series of talks webinar on digital advertising and marketing.
iv. She also obtained a condominium earnings from her terrace home at Johor Bahru. Beneath is the suggestions pertaining to to the home which used to be rented out starting on 1 October 2025:
| RM | |
| Month-to-month rent
2-month refundable deposit (obtained on 1 October 2025) Fire insurance protection (per annum) Annual stop rent and review |
1,200
2,400 1,000 600 |
Encik Isma and Puan Ainon are blessing with five (5) teenagers as follows:
- Irshad – 25 years ragged, married and discovering out Level in Logistics at Universiti Kuala Lumpur (UniKL).
- Aina Aisyah – two decades ragged and discovering out Diploma in Accountancy at Kolej Professional MARA, Melaka.
- Irfan – 17 years ragged and discovering out at SMK Gajah Empat, Melaka.
- Aida Mursyida – 12 years ragged, adopted and disabled and discovering out at Sekolah Pendidikan Khas Durian Tunggal, Melaka.
- Ainul – 6 years ragged, Arif Murni Kindergarten, Melaka.
Indicate: Puan Ainon elected to claim baby reliefs on Aida Mursyida whereas the leisure will likely be claimed by Encik Isma.
In the intervening time, on 11 November 2025, Encik Isma married alongside with his second accomplice Puan Salbiah, a widow with out a teenagers. The marriage used to be approached and arranged by his first accomplice Puan Ainon attributable to personal reasons. Upon the marriage, Encik Isma bought a brand new home valued at RM230,000 below Puan Salbiah’s name. The Gross sales and Possess Agreement (SPA) used to be signed and successfully due for installment payment on 20 December 2025. The dwelling is financed by bank mortgage with the interest price RM450 month-to-month. Encik Isma also keep in manufacture machine on the new home with the associated price RM2,000.
As successfully as, Puan Ainon presented Puan Salbiah with an electrical automobile eMAS-5, as successfully as a charging port to be keep in in the new home. For the time being all one year long 2025, Puan Salbiah used to be now not working as she used to be taking care of her mother who endure stroke. Her exhusband paid her RM500 in alimony every month till December 2025.
The following are costs incurred by Encik Isma, Puan Ainon and Puan Salbiah for the one year review 2025:
| Encik Isma (RM) |
Puan Ainon (RM) |
Puan Salbiah (RM) |
|
| Medical and education insurance protection: Irfan Aida Mursyida Ainul |
3,000
3,000 |
4,800 |
|
| Parental care and clinical costs for Puan Ainon’s mother | 7,000 | ||
| Possess of a wheelchair for Puan Ainon’s mother who used to be paralysed and disabled | 2,800 | ||
| Existence insurance protection top price – self | 3,200 | 2,700 | |
| Entire clinical examination for Aida Mursyida | 1,500 | ||
| Aida Mursyida’s special clinical cure costs attributable to serious disease | 12,000 | ||
| In discovering deposit in SSPN teenagers | 9,000 | 7,000 | |
| Wi-Fi subscription at home and web info | 2,400 | 1,200 | 600 |
| Possess of iPad for Aina Aisyah | 2,800 | ||
| SOCSO | 600 | 500 | |
| Possess of sport instruments – passe bow and arrow whisper for Irfan | 650 | ||
| Price archery tournament for Irfan | 200 | ||
| Childcare fees (Arif Murni Kindergarten) | 6,000 | ||
| Putting in electrical automobile charging port at home | 2,200 | ||
| Zakat to Pusat Zakat Melaka | 8,000 | ||
| Contribution to Majlis Perbandaran Grasp Tuah Jaya | 6,200 | ||
| In-sort donation to Rumah Anak Yatim Permai (current) | 9,000 |
| Fat name | Isma bin Zakaria | Ainon binti Salleh | Salbiah binti Ahmad |
| I/C no. | 731013-03-5378 | 800512-04-2339 | 800728-01-4333 |
| Tax reference no. | SG 011358477876 | OG 011358477877 | OG 01135847878 |
| H/p no. | 011-2347584 | 012-3578989 | 011-43347464 |
| Monetary institution story no. | Maybank Berhad 0123456789103 | CIMB 012457323331 | BIMB 486730843221 |
| Email address | isma73@gmail.com | nonis33@gmail.com | biah433@gmail.com |
| Name of enterprise | Indah Bumi Mission | – | – |
| House address | No,8 Jalan Kedidi 4, 76100 Durian Tunggal, Melaka |
No,8 Jalan Kedidi 4, 76100 Durian Tunggal, Melaka |
No. 22 Jalan CP2, Taman Cempaka Perdana, 78200 Merlimau, Melaka |
| Kind of enterprise | Agro-primarily based mostly merchandise | – | – |
| Commercial premise | No.18 Bandar Baru Durian Tunggal Permai, 76100 Melaka |
– | – |
| Premise e-mail | IBE73@gmail.com | – | – |
| Employer name | – | TMB | – |
| Plan | – | Digital Supervisor | – |
| Employer ref. no. | – | EA 7458912673 | – |
Required:
a. Compute the capital allowance of IBE for the total linked years of review as much as the one year review 2025.
(10 marks)
b. Calculate the statutory enterprise earnings of IBE for the one year of review 2025. Veil ‘NIL’ for objects that sort now not require any adjustment.
(20 marks)
c. Compute the total earnings of Encik Isma, Puan Ainon and Puan Salbiah for the one year of review 2025. Round off your solutions to the closest RM.
(10 marks)
d. Encik Isma and his other halves, Puan Ainon and Puan Salbiah, are Malaysian tax residents for the premise one year 2025. For the one year of review 2025, Puan Salbiah elected for joint review below her husband’s name, whereas Puan Ainon settle to be assessed individually. Compute the earnings tax payable / (tax refund) in respect of Encik Isma and Puan Ainon for the YA 2025. Round off your solutions to the closest RM.
(20 marks)
e. Entire the next sections of the 2025 Create e-B and e-BE in respect of Encik Isma and Puan Ainon:
i. Classic Particulars
ii. Kind of Review
iii. Foremost other Records
iv. Statutory Profits and Entire Profits
v. Reliefs
vi. Tax Payable
vii. Particular person Monetary Records (Predominant enterprise handiest)
(20 marks)
(Entire: 80 marks)
Notes: Indicate all an crucial workings and round off your solutions to the closest RM.
Predict 2
Encik Muniandy is a resident individual taxpayer in Malaysia who works as a freelance tool consultant (labeled as a sole proprietorship enterprise). He submitted his Create B for the YA 2024 on time. In his tax return, he claimed a deduction of RM40,000 for “enterprise touring and leisure costs”.
On 15 December 2025, the IRBM raised a Scrutinize of Additional Review (Create JA) for YA 2024 in opposition to Encik Muniandy. The tax auditor disallowed the total RM40,000 deduction due to Encik Muniandy didn’t create any staunch invoices, logbooks, or enterprise receipts to substantiate the claim. Encik Muniandy strongly disagrees with the IRBM’s decision, claiming the officer used to be “too strict”.
To create issues worse, the audit also revealed that Encik Muniandy had fully hidden an offshore consultancy price of RM30,000 that he obtained in a international bank story, falsely believing that the IRBM would by no formulation safe out about it.
Required:
Execute an infographic video on the above scenario linked to Encik Muniandy, by offering the suggestions below:
a. Pick the factual direction of action accessible to Encik Muniandy if he desires to dispute the Scrutinize of Additional Review (Create JA) issued on 15 December 2025 (Pronounce the command make he must use, the statutory closing date for submission, and to whom the charm possess to be addressed below the Profits Tax Act 1967).
(4 marks)
b. Deem Encik Muniandy misses the decent closing date to file his charm attributable to being hospitalized. Name the factual avenue accessible below the Profits Tax Act 1967 that permits him to prepare for an extension of time to file his charm.
(2 marks)
c. Analyse the factual implications of Encik Muniandy deliberately hiding the RM30,000 consultancy price in an offshore story.
(4 marks)
(Entire: 20 marks)
(Entire: 100 Marks)
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