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100+ Free RFP Module 4 Practice Questions

Pass your MFPC RFP Module 4 - Zakat and Tax Planning (Malaysia) exam on the first try — instant access, no signup required.

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2026 Statistics

Key Facts: RFP Module 4 Exam

75 Q

Exam Questions

MFPC Syllabus

150 Min

Exam Duration

MFPC Syllabus

50%

Passing Score

MFPC Syllabus

~RM 300

Exam Fee

MFPC Registration Portal

YA 2024+

Tax Regime

LHDN Guidelines

Sec 6A(3)

Zakat Rebate

Income Tax Act 1967

MFPC RFP Module 4 is a 75 MCQ, 150-minute exam with a 50% passing score.

Sample RFP Module 4 Practice Questions

Try these sample questions to test your RFP Module 4 exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which of the following acts of parliament governs the administration, collection, and assessment of income tax in Malaysia?
A.Income Tax Act 1967
B.Tax Administration Act 1967
C.Revenue Management Act 1976
D.Federal Constitution Article 96
Explanation: The Income Tax Act 1967 is the primary legislation governing the administration, assessment, and collection of income tax in Malaysia.
2Who is the statutory authority appointed to administer the Income Tax Act 1967 in Malaysia?
A.The Director General of Inland Revenue
B.The Minister of Finance
C.The Governor of Bank Negara Malaysia
D.The Chief Commissioner of the Malaysian Anti-Corruption Commission
Explanation: The Director General of Inland Revenue (DGIR) leads the Inland Revenue Board of Malaysia (LHDN) and is statutory head of tax administration.
3Which online portal is officially provided by the Inland Revenue Board of Malaysia (LHDN) for electronic tax filing and payments?
A.MyTax
B.e-Hasil Portal
C.TaxPay Malaysia
D.LHDN-Direct
Explanation: MyTax is the single gateway portal introduced by LHDN for all electronic services, including e-Filing, tax payment, and checking tax ledger balances.
4What is the statutory deadline for a resident individual without business income to submit their Form BE via LHDN e-Filing?
A.15 May of the year following the Year of Assessment
B.30 April of the year following the Year of Assessment
C.30 June of the year following the Year of Assessment
D.15 July of the year following the Year of Assessment
Explanation: For individuals without business income filing Form BE, the manual deadline is 30 April, but LHDN officially grants a 15-day extension for e-Filing, making the deadline 15 May.
5What is the statutory e-Filing submission deadline for a resident individual with business income filing Form B?
A.15 July of the year following the Year of Assessment
B.30 June of the year following the Year of Assessment
C.15 May of the year following the Year of Assessment
D.31 August of the year following the Year of Assessment
Explanation: For individuals with business income filing Form B, the manual filing deadline is 30 June, and LHDN grants a 15-day grace period for e-Filing, making the deadline 15 July.
6Under Section 7(1)(a) of the Income Tax Act 1967, an individual is deemed a tax resident of Malaysia if their physical presence in the basis year is at least how many days?
A.182 days
B.90 days
C.183 days
D.365 days
Explanation: Under Section 7(1)(a), an individual is resident in Malaysia for a basis year if they are in Malaysia for a period or periods amounting in all to 182 days or more.
7Which of the following scenarios describes the establishment of residency under Section 7(1)(b) of the Income Tax Act 1967?
A.Physical presence of less than 182 days in the basis year, which is linked to a period of 182 consecutive days or more in the adjacent year
B.Physical presence of exactly 182 days in the basis year without any link to adjacent years
C.Physical presence of at least 90 days in the basis year combined with residency in three of the preceding four years
D.Being resident in the preceding year and also in the three subsequent years
Explanation: Section 7(1)(b) establishes residency for a basis year of less than 182 days if that period is linked to a period of 182 or more consecutive days in the immediately preceding or following basis year, ignoring temporary absences for social visits or health.
8Under Section 7(1)(c) of the Income Tax Act 1967, an individual may qualify as a tax resident if they are in Malaysia for 90 days or more in the basis year, provided they were residents or present for at least 90 days in how many of the preceding four years?
A.3 out of 4 preceding years
B.2 out of 4 preceding years
C.All 4 preceding years
D.1 out of 4 preceding years
Explanation: Under Section 7(1)(c), an individual is resident if they are in Malaysia for 90 days or more in the basis year, and in each of any 3 of the 4 immediately preceding basis years they were either resident or present in Malaysia for 90 days or more.
9Under Section 7(1)(d) of the Income Tax Act 1967, how can an individual be deemed a tax resident for a basis year even if they were not physically present in Malaysia at all during that year?
A.If they are resident for the immediately following basis year, and were residents for the three immediately preceding basis years
B.If they hold Malaysian citizenship and own residential property in Malaysia
C.If they are employed by a Malaysian company and work remotely from overseas
D.If they file their tax return using a local Malaysian IP address
Explanation: Under Section 7(1)(d), an individual is resident for a basis year if they were resident in the 3 immediately preceding basis years and also resident in the 1 immediately following basis year, even if they have zero physical days of presence in the basis year.
10What is the general geographical scope of income taxation in Malaysia as defined in Section 3 of the Income Tax Act 1967?
A.Territorial principle: Income accruing in, derived from, or received in Malaysia from outside (with specific exemptions for foreign source income)
B.Worldwide principle: Income of resident individuals is taxed regardless of where it is earned globally
C.Citizenship principle: All Malaysian citizens are taxed on their global income
D.Source-only principle: Only income physically paid by a Malaysian bank is subject to tax
Explanation: Malaysia operates on a territorial basis of taxation, where income is taxable if it accrues in, is derived from, or is received in Malaysia from outside (subject to exemptions like those under Schedule 6 for foreign source income received by individuals).

About the RFP Module 4 Exam

MFPC RFP Module 4 covers the principles, regulations, and practices of personal and corporate taxation, tax planning, and zakat calculations in Malaysia.

Assessment

75 MCQs.

Time Limit

2 hours 30 minutes

Passing Score

50%

Exam Fee

~RM 300 (Malaysian Financial Planning Council (MFPC))

RFP Module 4 Exam Content Outline

20%

Malaysian tax system & administration

Foundations of Malaysian taxation, residence status of individuals, tax administration, and the appeal processes.

30%

Personal taxation & tax relief optimization

Employment income, investment income, exempt income, chargeable income calculation, personal tax reliefs, and tax rebates.

20%

Business taxation & corporate structures

Taxation of sole proprietorships, partnerships, companies (SMEs and non-SMEs), adjusted income, capital allowances, and withholding taxes.

20%

Zakat principles, types, and calculation methodologies

Zakat principles, Asnaf, Nisab and Haul, calculation of Zakat on savings, gold, and business, and the tax rebate mechanism.

10%

Tax planning strategies & ethical tax evasion prevention

Distinction between tax avoidance and evasion, personal and corporate tax planning, and professional ethical considerations.

How to Pass the RFP Module 4 Exam

What You Need to Know

  • Passing score: 50%
  • Assessment: 75 MCQs.
  • Time limit: 2 hours 30 minutes
  • Exam fee: ~RM 300

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

RFP Module 4 Study Tips from Top Performers

1Familiarize yourself with individual tax rates, thresholds, and current tax reliefs (YA 2024 / 2025).
2Understand Section 7(1) rules for individual residency status (182-day rule and its adjacent connections).
3Master the difference between tax deductions (reducing chargeable income) and tax rebates like Zakat (reducing tax payable directly).
4Learn the corporate tax definitions and preferential rates for SMEs (RM 150k / RM 600k thresholds, foreign shareholding limits).
5Practice Zakat calculations on savings, gold (including Uruf rules), and business (Growth and Working Capital methods).
6Distinguish clearly between tax avoidance, tax evasion, and tax mitigation from an ethical and legal standpoint.

Frequently Asked Questions

What is the MFPC RFP Module 4 exam?

It is a professional certification exam administered by the Malaysian Financial Planning Council (MFPC) focusing on Zakat and Tax Planning in Malaysia.

Is there a tax rebate for Zakat payments in Malaysia?

Yes, under Section 6A(3) of the Income Tax Act 1967, resident individuals can claim a ringgit-for-ringgit rebate on their income tax payable for obligatory Zakat paid to authorized religious bodies.

What is the passing score for the RFP Module 4 exam?

The passing score is 50%, requiring at least 38 correct answers out of 75 multiple-choice questions.

How long is the RFP Module 4 exam?

The exam duration is 2 hours and 30 minutes (150 minutes).

Who administers the RFP Module 4 exam?

The exam is administered by the Malaysian Financial Planning Council (MFPC).