Problem
Saujana Toyz Sdn. Bhd. has been operating as a toy manufacturer since 2000. For the year ended 31.12.2019 to 31.12.2021, the company has submitted the following information:
|
Year end 31 Dec
|
2019
|
2020
|
2021
|
|
Business A
|
|
|
|
|
Gross business income
|
30,000
|
55,000
|
64,000
|
|
Allowable expenses
|
42,000
|
36,000
|
40,000
|
|
Non-allowable expenses
|
8,000
|
14,000
|
10,000
|
|
Capital allowance (current year)
|
5,000
|
6,000
|
6,000
|
|
Business B
|
|
|
|
|
Profit/(Loss) before tax
|
150,000
|
(87,000)
|
(21,000)
|
|
Allowable expenses
|
470,000
|
390,000
|
320,000
|
|
Non-allowable expenses
|
54,000
|
44,000
|
68,000
|
|
Capital allowance (cut'rent year)
|
12,000
|
10,000
|
16,000
|
|
Other i@orziiflffO17:
|
|
|
|
|
Interest income
|
25,000
|
28,000
|
33,000
|
|
Dividend income from UK
|
|
|
22,000
|
|
Rental income
|
9,000
|
5,000
|
13,000
|
|
Zakat paid
|
3,500
|
3,000
|
7,000
|
|
Approved donation
|
8,000
|
8,000
|
8,000
|
Task
Based on the information provided, determine the following for the relevant years of assessment:
• Statutory income;
• Aggregate income; and
• Chargeable income.