Reference no: EM133056914

QUESTION -

A. Repoh Sdn Bhd (RSB) manufactures rubber products in Jitra, Kedah. The company's sales turnover for the period of 1 November 2019 to 30 September 2020 was RM380,000. The amount of sales that the company has collected in October 2020 was RM152,000. In December 2020, RSB sold their goods to the following customer:

i. An amount of RM50,000 to AB Berhad located in Alor Setar

ii. An amount of RM30,000 to Malai Sdn Bhd located in Langkawi.

iii. An amount of RM15,000 exported to China.

REQUIRED -

(a) Determine whether RSB is a taxable person under the Sales Tax Act 2018.

(b) Determine the sales tax effect on the sale of goods by RSB in December 2020.

B. Azhar and Co (AC) provides accounting services to his clients. On 1 September 2020, AC charged Mr. Samuel for the accounting fees of RM1,500 and RM120 for printing and documentation.

REQUIRED -

(a) Determine the service tax amount under the Service Tax Act 2020 for the above AC charges to Mr. Samuel.

(b) Calculate the debt due to Royal Malaysian Custom Department if AC paid the service tax due in part a above on 11 February 2020.