Mahligai Consultancy Sdn Bhd providing management consultancy on various corporate matters since 2000. The company is a service tax registrant with RMC, taking effect on 1 September 2021. For the taxable period 1.9.2021 - 31.10.2021, the company is required to pay service tax of RM16,000 by 30 November 2021. The company makes the following payments: RM 30 November 2021 6,000 11 December 2021 3,000 16 December 2021 5,000 Required: A. Compute the relevant penalty on late payment. (16 marks) B. Advise Mahligai Consultancy Sdn Bhd for service tax risk. Mahligai Consultancy Sdn Bhd providing management consultancy on various corporate matters since 2000. The company is a service tax registrant with RMC, taking effect on 1 September 2021. For the taxable period 1.9.2021 – 31.10.2021, the company is required to pay service tax of RM16,000 by 30 November 2021. The company makes the following payments: RM 30 November 2021 6,000 11 December 2021 3,000 16 December 2021 5,000 Required: A. Compute the relevant penalty on late payment. (16 marks) B. Advise Mahligai Consultancy Sdn Bhd for service tax risk. (3 marks) C. The Sales and Service Tax registration threshold applies in the following ways if a person has begun to make taxable supplies. Discuss voluntary registration and branch registration.