1) Estimation of CIS for individual Janice estimated income for YA 2019 are as follow. Statutory...

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1) Estimation of CIS for individual Janice estimated income for YA 2019 are as follow. Statutory income: Business Employment Rental Total income Less: Personal relief Chargeable income 2) Under estimation of penalty for individual Aiman is expected to have the following income for YA 2019. Required: Calculate the estimated tax payable on non-employment income that will be subjected to bi-monthly instalment. Statutory income from employment Statutory income from a partnership business Aggregate income Approved donations 73,000 24,000 Total income Tax payable 12,000 109,000 (9,000) 100,000 RM 180,000 130,000 310,000 10,000 300,000 57,500 For YA 2019, in addition to the tax deducted from his remuneration under the Monthly Tax Deduction (MTD) system, he paid tax instalments amounting to RM12,000, as per his application to the Director General of Inland Revenue, to vary the amount of his payment. Required: Compute the penalty, if any, resulting from the application by Aiman to vary the instalment amounts. 3) Tax recovery from spouse in joint assessment Mei Li made an election to combine her income with her husband Ah Chong for YA 2019. The joint assessment details are as follow: 1) Estimation of CIS for individual Janice estimated income for YA 2019 are as follow. Statutory income: Business Employment Rental Total income Less: Personal relief Chargeable income 2) Under estimation of penalty for individual Aiman is expected to have the following income for YA 2019. Required: Calculate the estimated tax payable on non-employment income that will be subjected to bi-monthly instalment. Statutory income from employment Statutory income from a partnership business Aggregate income Approved donations 73,000 24,000 Total income Tax payable 12,000 109,000 (9,000) 100,000 RM 180,000 130,000 310,000 10,000 300,000 57,500 For YA 2019, in addition to the tax deducted from his remuneration under the Monthly Tax Deduction (MTD) system, he paid tax instalments amounting to RM12,000, as per his application to the Director General of Inland Revenue, to vary the amount of his payment. Required: Compute the penalty, if any, resulting from the application by Aiman to vary the instalment amounts. 3) Tax recovery from spouse in joint assessment Mei Li made an election to combine her income with her husband Ah Chong for YA 2019. The joint assessment details are as follow: