State whether each of the following payment is subject to withholdingtax. If your answer is ‘Yes’, state the type of income, calculate the amount of withholding tax and state the due date to remit the withholding tax to the Inland Revenue Board of Malaysia (IRBM). If ‘No’, give reason.1. Pikabu Ltd, a non-resident company, provided personnel to supervise the installation and operation of a plant sold to Delima Sdn Bhd (DSB), a Malaysian company. The service was performed at the DSB branch in Melaka. On 10 August 2021, DSB paid RM80,000 to Pikabu Ltd for the work.2. Darina, a resident, took a loan from Jessica, a non-resident. On 5 June 2020, the interest on the loan amounting to RM4,000 was paid by Darina to Jessica. Darina charged the interest as an expense against her business income derived from Malaysia.3. Betapa Sdn Bhd, entered into an agreement with Kukuda Pte Ltd, a Korean company. The Korean company provided specialist or technical personnel to carry out trade inspection and rectification works in Selangor for a period of four months. The fees agreed were RM500,000 and the payment to Kukuda Pte Ltd was made on 15 April 2021.4. Kacang Jaya Sdn Bhd (KJSB) made payments of RM120,000 to Chequer Ltd, a company based in the United Kingdom, in consideration for providing testing services. The testing services were done in the United Kingdom involved providing test results for the purposes of certification (accreditation) of KJSB’s finished products. The payment to Chequer Ltd was made on 20 September 2021.5. Indika Inc is a general commission agency in Singapore which promoted sales in Singapore on behalf of Dirgahayu Sdn Bhd, a resident company in Malaysia. Dirgahayu Sdn Bhd paid a commission of RM90,000 on 5 July 2021 to Indika Inc based on the sales transactions secured in Singapore. Dirgahayu Sdn Bhd obtained a copy of Indika Inc’s audited accounts and business registration form as proof that Indika Inc is a general commission agent.6. On 5 November 2021, Samuel was paid a royalty of RM65,000 by Elok Printing Sdn Bhd. Samuel, a non-resident, is the writer of a book published by Elok Printing Sdn Bhd, a resident company in Malaysia.LawSocial ScienceTax law ACCOUNTING BKAT3023
