How many of you actually declare your rental income when you file your taxes (resident and non-resident)?

In addition, I have the following questions:

1. When we file rental income tax, can we deduct the amount for  maintenance fees, sinking fund, insurance and quit rent?

2. My sister work and live overseas. She is not a Malaysian tax resident and only comes back 2 weeks in a year. She has recently purchased a property in Bolehland and will rent it out to a close friend and her friend will deposit the monthly rent into her bank account in Bolehland. No lease agreement signed, just based on verbal agreement. Should she file her Malaysian tax return for the rental income as a non-resident??