A. Yazid has been the Chief Operating Officer (COO) of Dunia Baru Bhd. (DBB), a broadcasting company since January 2008. Due to his outstanding achievement in the industry, Yazid was offered a Managing Director's position at an international broadcasting company, Global Prime Corp. (GPC) which is based in Belgium. After considering the offer, Yazid tendered a 3-months' notice of resignation as the COO effective from 1 November 2021 and only received leave pay for that three months. He subsequently left Malaysia on 30 November 2021 and resumed his service with GPC on 3 January 2022. Following are the details of income and benefits received from DBB for the year 2021.

B. Abdul was a managing director with Solar Energy International (SEI) before he resigned through voluntary separation scheme on 30 November 2021. He received compensation due to his retirement amounting to RM220,000. He was with SEI since 1 February 2014 as general manager before being promoted as managing director on 1 April 2021. Details of Abdul's employment income and benefits for the year of assessment 2021 are as shown below:

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a. b. C. d. e. f. g. Monthly salary (gross) of RM70,000. Income tax of RM100,000 for the year of assessment 2020. Gratuity of RM800,000 as recognition for his 14 years of service. In 2019, Yazid was granted an option to acquire 5,000 of the company's shares at RM1 per share not later than 31 December 2021. The market value of the shares on the date was RM10 per share. On 15 May 2021, Yazid exercised the option of which the market price on that date was RM9 per share. Monthly entertainment allowance of RM10,000 until October 2021. He claimed that one-fifth (1/5) of the allowance was used for official purposes. Tuition fees amounting to RM230,000 for his children. Insurance premium on Yazid's life worth of RM45,000. The beneficiaries of the policy were his wife and children. a. b. C. d. e. f. g. Monthly salary (gross) of RM70,000. Income tax of RM100,000 for the year of assessment 2020. Gratuity of RM800,000 as recognition for his 14 years of service. In 2019, Yazid was granted an option to acquire 5,000 of the company's shares at RM1 per share not later than 31 December 2021. The market value of the shares on the date was RM10 per share. On 15 May 2021, Yazid exercised the option of which the market price on that date was RM9 per share. Monthly entertainment allowance of RM10,000 until October 2021. He claimed that one-fifth (1/5) of the allowance was used for official purposes. Tuition fees amounting to RM230,000 for his children. Insurance premium on Yazid's life worth of RM45,000. The beneficiaries of the policy were his wife and children.

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