UNIVERSITI TEKNOLOGI MARA

FACULTY OF ACCOUNTANCY
TAX737: TAX FRAUD AND INVESTIGATION
TUTORIAL QUESTIONS: TAX ADMINISTRATION

A. GENERAL QUESTIONS

1) State circumstances where income tax liability arises under Section 3 of the Income Tax Act
1967 and any exemption in respect of the taxability.

2) State the classes of income and its relevant sections that are chargeable to tax under Section 4
of the Income Tax Act 1967

3) Briefly explain powers of the Director General of Inland Revenue Board according to the
provisions in the Income Tax Act 1967.

4) Briefly explain Schedular Tax Deduction System (PCB system).

5) Briefly explain on the differences between Official Assessment System and Self-Assessment
System.

6) There are various types of return forms issued by the tax authorities for the different categories
of tax payers. State all types of return forms together with the category of taxpayer as issued by
the Inland Revenue Board (IRB).

7) There are various classes of taxpayers such as individuals, businessmen, employers, landlord
and others. List their responsibilities.

8) Briefly explain all assessment issued by the tax authorities to the chargeable person.

9) List offences on which penalties can be imposed by Director General of Inland Revenue on
taxpayers who failed to follow the requirements given under the Income Tax Act 1967.

10) List down offences stipulated under Income Tax Act 1967.

11) When should the following persons submit their tax returns in order to avoid penalty for the year
of assessment 2009:
a) Individual without business income
b) Individual with business income

12) Briefly explain on the 6 stages to determine Chargeable Income as stated in Section 5 of ITA
1967.

B. DISCUSSION QUESTIONS

1) How you would explain on the roles of tax Authorities, taxpayers and tax agents on the recent tax
administration issues and challenges?

2) What judgement would you make about benefits, issues and challenges of electronic tax
administration system?

3) What inferences can you make on the taxation systems, organisational structure, and tax rates in
Southeast Asia Countries?