Worksheet Chapter 4: Consumer Mathematics: Taxation

1. Mr. Tan's annual gross salary in 2025 was RM78,000. He claimed RM9,000 individual relief, RM5,200 EPF relief, RM3,000 medical relief for parents, and RM2,000 lifestyle relief. Tax bracket: First RM50,000 basic tax = RM1,800; next rate = 14%. His total Monthly Tax Deduction (PCB) throughout the year was RM3,000. Calculate (a) his chargeable income, (b) his final income tax payable, and (c) the excess refund or tax balance due.

2. Encik Bakar has a chargeable income of RM32,000. The progressive tax schedule dictates that tax on the first RM20,000 is RM150, and the rate for the next amount is 3%. If Encik Bakar paid RM120 in zakat, calculate his net income tax payable.

3. Encik Hassan owns a terrace house with an estimated annual rent of RM15,600. The local municipal council imposes an assessment tax rate of 4%. Calculate the assessment tax payable by Encik Hassan for every half-year (6 months).

4. Fill in the blank: The tax levied on land owners based on total land area and collected by the State Land Office is called ________.

5. Encik Kamal earned an annual salary of RM54,000 in 2025. He claimed RM9,000 for individual relief and RM3,000 for life insurance. Calculate his chargeable income.

6. True or False: An individual with a chargeable income of RM40,000 qualifies for the RM400 individual tax rebate.

7. Puan Aminah purchased a laptop costing RM2,800 and books worth RM400. Both qualify under the lifestyle tax relief (maximum limit of RM2,500). How much tax relief can Puan Aminah claim for these purchases?

8. True or False: If total Monthly Tax Deductions (PCB) exceed actual annual income tax payable, the taxpayer must pay the remaining balance to LHDN.

9. Encik David went to a cafe. His order cost RM150 before service tax. If the cafe charges a 6% service tax, calculate (a) the service tax amount and (b) the total amount on the receipt.

10. Which of the following taxes is collected by local authorities (such as City Councils or Municipalities)?