Dtc Road Show

The sequence is formed by taking the cubes of consecutive numbers. The first number is 1^3 = 1, the second number is 2^3 = 8, the third number is 3^3 = 27, the fourth number is 4^3 = 64, the fifth number is 5^3 = 125, and the sixth number is 6^3 = 216. Therefore, the missing number in the sequence is 64.

If Eco-Land Sdn Bhd actively provides comprehensive maintenance or support/ancillary services for the shop lot, the rental income will be assessed as a business source of income. This is because actively providing these services indicates that Eco-Land Sdn Bhd is not just passively collecting rent, but actively involved in the management and operation of the property. This level of involvement and additional services provided elevate the rental activity to a business activity.

Payments 1 and 2 are subjected to withholding tax because they involve payments to overseas entities. Withholding tax is a tax deducted at source by the payer of the income and is usually applicable to payments made to non-residents or foreign entities. In this case, TSG Sdn Bhd is making payments to its parent company in Canada and an overseas franchise holder, both of which are considered non-residents. Therefore, withholding tax would be applicable to these payments. Payments 3 and 4, on the other hand, do not involve overseas entities and would not be subjected to withholding tax.

The correct answer is 1, 3 and 4 only.


(1) The employment income is subject to income tax because Nik exercised employment in Malaysia.
(2) The interest income derived from fixed deposits with a local bank is subject to income tax as it is considered as taxable income.
(3) The dividend income received from the Hong Kong listed company is tax exempt because Malaysia has a tax exemption for dividends received from foreign companies listed on approved stock exchanges.
(4) The insurance proceeds received from the endowment policy are tax exempt as insurance proceeds are generally not subject to income tax in Malaysia.

LMN Sdn Bhd can revise its tax estimate for the year of assessment 2016 in March 2016 and/or June 2016. This means that during these months, the company can update and make changes to its initial tax estimate that was submitted by the due date.

The meaning of 'land' for the purposes of the Real Property Gains Tax Act 1976 includes buildings and anything attached to land (1), the earth below the surface and the substances therein (2), and the substances forming the surface of the earth (3). Additionally, standing timber, trees, and crops growing on land (4) are also included in the meaning of 'land' for the Act. Therefore, all of the options provided in the answer are correct.

The factors that support the view that there is a contract of service (i.e. an employment relationship exists) and not a contract for services are as follows:
(1) Employees' provident fund (EPF) deductions are made from the payments made to the individual. This indicates that the individual is being treated as an employee and not as a contractor.
(3) The individual has to work from 9 am to 5 pm every working day. This suggests that the individual is subject to the control and direction of the employer, which is a characteristic of an employment relationship.
(4) The individual does not have the flexibility to contract another person to perform the work. This shows that the individual is not operating as an independent contractor and is dependent on the employer for the work.

The correct answer is "I'd appreciate it if you could dress professionally." This is the most polite and appropriate way to make a request. Using "could" instead of "can" shows a higher level of politeness and is more likely to elicit a positive response.

In this scenario, Fajar Sdn Bhd will not be subject to Real Property Gains Tax (RPGT) because the compulsory acquisition of the land by the government will be treated as a no-gain no-loss transaction. However, Fajar Sdn Bhd is still required to submit an RPGT return to the Inland Revenue Board (IRB). This means that although there is no tax liability, the company still needs to report the transaction to the tax authorities.

The income from employment as a cook in May to June 2018 on board a foreign ship leased by ABC Sdn Bhd is not exempted.