You are a tax associate of UTAR Tax Firm. On 1 May 2020, your tax manager, Mr Beh held a virtual meeting with you. During the conference meeting with Mr Beh, he highlighted Coronavirus Disease 2019 (COVID-19) is taking a toll on the world wide economy as well as Malaysia. In order to break the chain of Covid-10 infection, Malaysia government has implemented the Conditional Movement Control Order (CMCO). And, many of the clients, of which the small medium enterprises (SME) are among the hardest hit following the implementation of CMCO. Hence, Mr Beh has asked you to brainstorm and prepare a summary report addressing the following issues: (a) Tax measures implemented by Inland Revenue Board (IRB) and Royal Malaysian Customs (RMC) due to the Covid-19 impact. (b) Provide suggestions on the additional tax measures which can be implemented by Malaysia government to ease the SME’s burden. Required: Draft the REPORT to Carry out the task’s instructed by your tax manager (Part a to b). The following marks are available: (a) Critically discuss the tax measures implemented by Inland Revenue Board (IRB) and Royal Malaysian Customs (RMC) due to the Covid-19 impact. (25 marks) (b) Provide suggestions on the additional tax measures which can be implemented by Malaysia government to ease the SME’s burden. (15 marks) * Citation and References(10 marks) * Overall Quality of Written Assignment (10 marks)