TAX441 Taxation 1 Assignment Group Project 2026 | UiTM Malaysia

TAX441 Assignment Group Project

This group project is designed to assess the digital skills of students in applying tax computation knowledge and completing online tax return forms. This assessment is aligned with the following:

CLO3: Perform digital skills relating to tax liability for individual taxpayers. PLO6: Display digital skills in accounting tasks in relevant organisations.

Instructions To Candidates

1. Students are required to form a group of 5-6 members.

2. This pack consists of:

i. Project Questions Set.
ii. LHDN Template for Statement of Profit or Loss and Adjustment for Taxation (Rough Template)
iii. LHDN Tax Calculator.
iv. Link to Dummy e-Filing LHDN.
v. Assessment Rubric and example of evidence/observable indicators (Appendix A and B as per the Project Questions Set).

3. Submit your soft copy report, with all the relevant documentation, including the screenshots of each section in the dummy e-filing forms, by the end of WEEK 13.

4. This assessment carries 20% of the total continuous assessment.

5. Free riders are not entitled to any marks

Personal Tax Assessment In Malaysia: The Haris And Sofia Case

Encik Haris owns and operates BAYU Enterprise, a sole proprietorship specialising in premium coffee and artisan bakery products in Johor Bahru, Johor. His wife, Puan Sofia, is a senior internal auditor at the Johor Bahru District Health Office. Both of them are Malaysian residents for tax purposes for the basis year 2025.

BAYU Enterprise closes its financial accounts on 31 December annually. The Statement of Profit or Loss for the financial year ended 31 December 2025 is presented in the table below:

Notes to the Accounts

1. Remuneration and EPF

The total expenditure of RM328,400 comprises salaries and Employees Provident Fund (EPF) contributions, detailed as follows:

2. Repair and Maintenance comprise:

3. Fines and Fees include:

4. Miscellaneous Expenses

The total expenditure of RM195,000 includes the following administrative costs:

5. Entertainment Expenses cover the following:

6. Bad Debts comprises:

7. Donation

The donation of RM12,000 represents cash sponsorship of local cultural activities approved by the Ministry of Tourism, Arts and Culture Malaysia.

8. Fixed Assets of BAYU Enterprise

The following assets were owned and utilised in the business operations of BAYU Enterprise during the financial year ended 31 December 2025:

Business Profile Details (BAYU Enterprise)

The operational and registration details of the business are as follows:

Additional Personal Income and Household Information 

1. Rental Income of Encik Haris

Encik Haris owns a residential property in Muar, which was rented to a new tenant starting 1 July 2025. The monthly rental was RM3,000. He incurred the following property-related expenses during the 2025 tenancy period:

2. Employment and Other Incomes of Puan Sofia

i. Puan Sofia received a monthly gross salary of RM6,500 and opted for the government pension scheme.

ii. In addition to her salary, she was provided a company car with petrol valued at a total prescribed rate of RM3,300 per annum.

iii. She also received royalty income of RM32,000 from the publication of a book on internal auditing and governance practices in the public sector.

iv. She derived interest income of RM11,000 from a savings account held with a bank in Singapore, which was remitted to Malaysia in December 2025.

3. Household, Medical, and Insurance Data

i. Encik Haris and Puan Sofia have three unmarried children, and Encik Haris elected to claim all the child relief in respect of their children:

a. Aryan (IC NO: 020515-13-5131): 23 years old, pursuing a full-time Bachelor of Accounting degree at Universiti Teknologi Malaysia (UTM).

b. Adila (IC NO: 040812-13-5642): 21 years old, physically disabled (registered OKU), pursuing a full-time Diploma in Business at Universiti Teknologi MARA (UiTM).

c. Asyraf (IC NO: 201122-13-5713): 5 years old, attending a registered local nursery.

During the basis year 2025, the following household expenditures were incurred:

ii. Puan Sofia paid RM7,500 for Adila’s specialised medical treatments arising from her serious spinal condition.

iii. Puan Sofia purchased a customised wheelchair for Adila costing RM4,000.

iv. Puan Sofia paid RM4,500 for Adila’s education insurance policy.

v. Encik Haris paid RM4,000 for his elderly father’s medical treatment at Regency Medical Care Centre.

vi. Encik Haris paid RM6,000 for his personal life insurance policy and RM2,500 for a personal medical insurance policy.

vii. Encik Haris purchased a personal tablet for Asyraf’s educational activities, costing RM3,500.

viii. Both Encik Haris and Puan Sofia paid zakat during the basis year 2025, amounting to RM12,000 and RM4,000, respectively. Puan Sofia also made a cash donation of RM6,000 to an approved charitable institution.

Taxpayer Registration Profiles

The personal and registration profiles of the taxpayers are detailed below:

Encik Haris:

• Full Name: Haris bin Aiman
• I/C Number: 740208-13-2323
• Tax Identification Number (T.I.N): IG 11897654250
• Telephone Number: 012-6655665
• Bank Account: Maybank – 1230087625
• Email Address: harisaiman@gmail.com
• Employer Reference Number: E3057215596
• Home Address: No 10, Ponderosa Vista, 81100, Johor Bahru, Johor

Puan Sofia:

• Full Name: Sofia binti Othman
• I/C Number: 761002-13-7826
• Tax Identification Number (T.I.N): IG 11897654251
• Telephone Number: 012-6057556
• Bank Account: Maybank – 1230023486
• Email Address: sofiaothman@gmail.com
• Employer Reference Number: E6740123299
• Home Address: No 10, Ponderosa Vista, 81100, Johor Bahru, Johor

Required

1. Based on the case study given, utilise all the available digital tools to complete:

a. The computation of capital allowance of BAYU Enterprise for all the relevant years of assessment up to the year of assessment 2025.

b. The computation of statutory employment income of Puan Sofia for the year of assessment 2025.

c. LHDN Template for Statement of Profit or Loss and Adjustment for Taxation, to derive the statutory business income of BAYU Enterprise for the year of assessment 2025.

d. Tax calculator LHDN for the computation of final income tax payable for Encik Haris and Puan Sofia, for the year of assessment 2025.

e. Dummy e-Filing LHDN for the practice of actual submission of income tax return (e-B and e-BE) to LHDN for Encik Haris and Puan Sofia, for the year of assessment 2025.

2. Provides documented evidence of the use of digital skills in completing the above requirement as presented in Appendix B.

TAX441 Taxation 1 Assignment Marking Criteria