
REVISION QUIZ 1
Authored by Noraza Udin
Business
University
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10 questions
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1.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Leasing transactions are governed by the Income Tax Leasing Regulation 1967.
True
False
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Gross Income (lease rental) of the Lessor ............
is deemed to accrue evenly for all leased assets.
is deemed to accrue evenly throughout the leased period.
is deemed as similar to actual lease rental received.
3.
MULTIPLE CHOICE QUESTION
45 sec • 1 pt
The followings are deemed sale arrangement except
lease and buy back
custom asset
sale and leaseback
selling price below market value
4.
MULTIPLE CHOICE QUESTION
45 sec • 1 pt
Income from construction business for a year of assessment is computed based on
Director General's estimation
completed project
percentage of completion
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Estimated loss of a construction project can be set off against actual gross profit.
True
False
6.
MULTIPLE CHOICE QUESTION
45 sec • 1 pt
The followings are expenses after completion of a construction contract except
Defect liability
Late ascertained damage
Land survey fee
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Non-banking business income is taxed on world income scope.
True
False
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