CHAPTER $8^a$

SALES TAX $2\mathrm{.}0$

QUESTION $1$

Explain for each of the following transactions, whether subject to Sales Tax Act $2018$ and give the reason for each answer. Compute the sales tax payable $($using normal rate of sales tax rate at $10\%).$

$**$ Each of the following transaction is independent situation.

i$.$ On $31$ July $2022,$ Faizal Tahir Bhd sold the manufactured goods to its subsidiaries company, Imamah Bhd for RM$24,000.$ The normal price is RM$30,000.$

ii$.$ On $25$ January $2022,$ Faizal Tahir Bhd imports kitchen equipment from Japan at cost RM$30,000$ and the company need to pay RM$3,500$ for freight charges and $10\%$ for import duty.

iii. Faizal Tahir Bhd imports the motor vehicles from German at cost RM$500,000$ on $5$ September $2020$ and sold it to Starfeather Bhd$,$ Pulau Tioman, Pahang at cost RM$650,000$ on $10$ February $2022.$

iv$.$ Faizal Tahir Bhd sold its manufactured goods to Pulau Redang, Terengganu at cost RM$15,000$ on $7$ October $2022.$

v$.$ Faizal Tahir Bhd is a registered manufacturer of marble in Kuala Lumpur. The company sold its manufactured goods to Anatomi Bhd$,$ Pulau Langkawi, Kedah at cost RM$1,000,000$ on $26$ October $2022.$

vi$.$ On $17$ July $2022,$ Faizal Tahir Bhd imports the anchovies from Thailand at cost RM$22,000$ and sold it to Rock&Soul Enterprise, Labuan, Sabah on $18$ November $2022$ at cost RM$25,000.$

vii. In $14$ November $2022,$ Faizal Tahir Bhd donated taxable goods costing RM$75,000$ to a few charitable institution in Kuala Lumpur. The selling price is RM$80,000.$

viii. AAA Bhd imports $100$ cartons tobacco product from Thailand, at cost RM$200,000.$ During October $2022,$ and the company sold its to Labuan, Sabah and Genting Highland, Pahang at cost RM$150,000$ and RM$85,000$ respectively.

ix$.$ Faizal Tahir Bhd is a registered manufacturer of taxable goods and the company sold its manufactured goods to Tawau, Sabah at cost RM$100,000$ on $7$ October $2022.$