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Booth 2 - GTax Open Day (Quiz 1)

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Which of the following activities are not in relation to the petroleum operations pursuant to Petroleum Income Tax Act 1967?

a)

A. Development

b)

B. Production

c)

C. Refining and liquefying petroleum

d)

D. Exploration

2.

The chargeable persons under the Petroleum (Income Tax) Act 1967?


i) Petroliam Nasional Berhad

ii) Any other person carrying on petroleum operations, in relation to each petroleum agreement

iii) Malaysia - Thailand Joint Authority

a)

A. i and ii only

b)

B. i and iii only

c)

C. ii and iii only

d)

D. All the above

3.

The 4 phases of the upstream lifecycle are:-

a)

A. Exploration, Development, Production, Decommission

b)

B. Exploration, Development, Production, Transportation

c)

C. Development, Transportation, Refining, Marketing & Distribution

d)

D. Exploration, Development, Production, Decommissioning, Transportation, Refining, Marketing & Distribution

4.

How many equal monthly tax instalments under PITA?

a)

A. 8

b)

B. 12

c)

C. 10

d)

D. 6

5.

What are the names of the Tax Returns under PITA?

a)

A. Form CPE, Form CPP & Form C

b)

B. Form CPE

c)

C. Form CPP & Form C

d)

D. Form CPE & Form CPP

6.

What is the CITA income tax rate applicable for year of assessment 2020?

a)

A. 15%

b)

B. 24%

c)

C. 25%

d)

D. 30%

7.

What is the name of the Company tax return form under CITA?

a)

A. Form A

b)

B. Form B

c)

C. Form C

d)

D. Form D

8.

Malaysia is under the single-tier tax system and therefore dividend income is exempt in the hands of shareholders. Is the above statement "True" or "False"?

a)

A. True

b)

B. False

9.

When is the statutory deadline for the submission of Form C to the IRB with a financial year end 31 December 2020?

a)

A. 31 July 2021

b)

B. 30 July 2021

c)

C. 31 August 2021

d)

D. 30 August 2021

10.

Who is the main revenue collecting agency of Malaysia?

a)

A. Ministry of Finance

b)

B. Malaysian Investment Development Authority

c)

C. Royal Police of Malaysia

d)

D. Inland Revenue Board of Malaysia