Twinkle and Shine Sdn Bhd $($TS$)$ is a manufacturer of cosmetic products registered under Sales Tax Act $2018$ on $1$ January $2019.$ TS sells its products under a brand name of "Natural Beauty" where $10\backslash \%$ of sales tax is applicable. TS has not applied for any certificate of exemption and closes its accounts on $31$ December annually.

TS carried out the following transactions in the year $2023($amount of transactions are exclusive of sales tax$)$

Required:

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$($a$)$

Provide explanation to the following questions;

$($i$)$How would the taxable period of TS$$ be determined?

$($ii$)$What is the due date for payment of sales tax for the sales made to Holmes$$ Pharmacy and FaceMagic? Please provide further explanation whether the due date is affected by the date of payment received

$($iii$)$What should be the tax treatment for the sales made to Millennium Co Ltd$?$

$($iv$)$Suggest and explain a facility in Sales Tax Act $2018$ that is available to Beautique Sdn Bhd to minimise its sales tax liability in relation to the purchase of raw materials on $16$ February $2023.$

$($v$)$Suggest and explain a facility in Sales Tax Act $2018$ that is available to TS to reduce its sales tax burden in relation to the export of cosmetic products on $27$ February $2023.$ Please explain the necessary steps of the application.

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$($b$)$Based on your explanation in $($a$)$ above, compute the sales tax payable by TS$.$

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