this is the whole question. one answer for B. It's indirect taxes. Sales & service tax

A. Emie Sdn Bhd (ESB) has been manufacturing processed food since 1974 and is registered for sales tax purposes. ESB charges a 10% mark-up on the costs and overheads of its products. ESB closes its accounts annually on 31 December. Details relating to a sale made to a customer, Syamel Sdn Bhd (SSB), are as follows: Date invoice issued: Date goods delivered: Date full payment received: Total direct manufacturing cost Total overhead cost 19 January 2021 28 December 2020 13 March 2021 RM60,000 RM40,000 REQUIRED: (a) Calculate the sales tax due on ESB's sale to SSB under the Sales Tax Act 2018. (3 Marks) (b) State in which taxable period the sales to SSB should be recorded. (1 Marks) Determine the due date for ESB to remit the sales tax for the taxable period to Royal Malaysian Custom Department. (1 Marks) B. Farwan Services Sdn Bhd (FSB), an architect firm, is a service tax registrant. FSB closes its accounts annually on 31 December. Details relating to the invoicing of a customer, Mira Sdn Bhd (MSB), are as follows: Fees for design services: Date of invoice issued: Date full payment received: RM10,000 22 January 2021 5 March 2021 REQUIRED: (a) Calculate the service tax amount under the Service Tax Act 2020 for the above FSB charges to MSB. (2 Marks) (b) Calculate the debt due to Royal Malaysian Custom Department if FSB paid the service tax due in '(a)' above on 11 June 2021