Taxation mathematics applies percentages and tables to income, property and purchases. This section has four lessons and a practice set, and belongs to the wider SPM Mathematics guide.
What does this section cover?
Start with reading tax bands in a supplied table. Then follow with calculating a tax amount from supplied data, where each band is taxed separately.
The third lesson, distinguishing taxable income and relief, sets out the order from gross income to tax payable. The last covers checking numerical property and consumption tax examples. The practice set mixes all four.
From gross income to tax payable
Here is an original map of the steps. All figures are invented for practice and are not real rates.
| Step | Example figures |
|---|---|
| Gross income | RM48 000 |
| Subtract reliefs | RM12 000, so chargeable income is RM36 000 |
| Use the table, band by band | RM800 + RM540 = RM1 340 |
| Subtract a rebate, if given | RM1 340 − RM150 = RM1 190 |
Each row needs the row above it, so a slip early on carries to the end. That is why the order matters more than the arithmetic.
Who should start where?
If tables with several columns slow you down, begin with the first lesson. If you can read tables but mix up relief and rebate, go straight to the third lesson.
If your income tax work is secure and reverse percentage questions lose marks, start with the fourth. Real rates and reliefs change, so the exam provides them and you should use only the figures given.
To work on these steps with a teacher, see online one-to-one Mathematics tuition.