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Group 1 Quiz RL

Total questions: 10

Worksheet time: 14mins

Name
Class
Date
1.

Which of the following statements best describes the concept of "accruing in or derived from Malaysia" in the context of Malaysian income tax law?

a)

Income that is physically received within the borders of Malaysia.

b)

Income that originates from a Malaysian source, regardless of where it is received.

c)

Income that is earned by a Malaysian resident, whether from local or foreign sources.

d)

Income that is generated from business activities conducted within Malaysia.

2.

Which government agency guides tax law compliance and return evaluations in Malaysia?

a)

Ministry of Finance

b)

Securities Commission Malaysia

c)

Inland Revenue Board

d)

Bank Negara Malaysia

3.

Which of the following is not mentioned as a primary form of taxation in Malaysia based on territorial premises?

a)

Capital gains tax (CapGST)

b)

Personal income tax (PIT)

c)

Value-added tax (VAT)

d)

Corporate income tax (CIT)

4.

According to the recent government initiative in Malaysia, what do some residents currently receive tax exemptions on?

a)

Income received outside

b)

Corporate income tax

c)

Personal income tax

d)

Capital gains tax

5.

Which of the following is an example of an informal source of law in Malaysia, particularly related to tax compliance?

a)

Federal Constitution

b)

Common law

c)

Inland Revenue Board (IRB) practices

d)

State Laws

6.

According to Section 3 of the Income Tax Act (ITA) in Malaysia, who is required to pay income tax?

a)

Only individuals receiving income in Malaysia

b)

Only businesses originating from Malaysia

c)

Individuals or businesses originating in or derived from Malaysia

d)

Individuals receiving foreign-source income in Malaysia

7.

To determine the source of income for tax purposes, what factors should be considered?

a)

Country of contract, location of business, and capital used

b)

Nationality and income amount

c)

Birthplace and employment status

d)

Market demand and transportation costs

8.

According to Section 3 of the Income Tax Act of 1967, when is income charged for tax?

a)

For each month of assessment

b)

For each financial year

c)

For each quarter of assessment

d)

For each year of assessment

9.

According to the Income Tax Act 1967, which category of income includes gains or profits from business activities?

a)

Section 4(b)

b)

Section 4(c)

c)

Section 4(a)

d)

Section 4(e)

10.

how many girls are in group 1?

a)

1

b)

none

c)

maybe 5

d)

4