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A241 REVISION QUIZ

Total questions: 10

Worksheet time: 6mins

Name
Class
Date
1.

The resident status of a company in Malaysia is determine based on the ________ features.

a)

management and administration

b)

control and management

c)

administration and control

2.

Net profit before tax is adjusted income of a company.

a)

True

b)

False

3.

Taxable income which is not included in the computation of net profit must be _____ during the adjustment process.

a)

Deducted

b)

Added

c)

Ignored

d)

Added twice

4.

Investment income is not a gross income from business source for a company.

a)

True

b)

False

5.

Under Section 33(1), ‘wholly’ refers to the _____ of money spent while ‘exclusively’ refers to the _____ of spending.

a)

reason; time

b)

quantum; period

c)

amount; purpose

d)

objective; quantity

6.

Capital allowance is deducted from ____.

a)

gross income

b)

adjusted income

c)

statutory income

d)

aggregate income

7.

Non-allowable expense is stipulated under ______ of the Income Tax Act 1967.

a)

section 34

b)

section 37

c)

section 39

d)

section 44

8.

The tax rates of a big company in Malaysia for YA 2024 is _____.

a)

15%

b)

17%

c)

23%

d)

24%

9.

Exemption of income is a type of ____ by the government.

a)

incentive

b)

deduction

c)

tax credit

10.

Tax liability is calculated based on the amount of _______.

a)

net profit before tax

b)

aggregate income

c)

chargeable income

d)

gross income