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Resident for 3 immediately preceding basis years

Resident for immediately following basis year

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Not entitled to the rebate & reliefs

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Taxable income are subject to flat rate of 30%

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-Royalties from literary or artistic work
-Income from cultural performance approved by Minister of Culture,Art and Tourism
-Income from musical composition.

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Taxable income are subject to:
- Scaled rate from 0-28%.
- Flat rate 30% for chargeable income > RM2 million

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Entitled to a rebate of RM 400 if their chargeable income is less than RM35,000.

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1. In the current calendar years

2. Minimum need physical presence 182 days

3. The period of stay need not be consective

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Suchs as:

self

wife

child reliefs

medical insurance relief

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-The scope of charge for both resident and non-resident individuals is the same
-Both are taxed only upon Malaysian derived and accrued income.

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contract payment

interest

royalty

section 4A income payments made

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b) at least 90 days in Malaysia

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a) Tax resident in Malaysia

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3 out of 4 immediately preceding years of assessment is either :

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90 days or more in basic year (not necessarily consecutive days)

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i. Link Period

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attending conference

seminars

ill health himself / family

social visit(< 14 days)

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Link to January
(following year)

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Linked by December
(preceding year)

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iii. Temporary absence from part of the 182 consecutive days and short period

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4 sets of circumstances by which an individual is deemed to be a resident in Malaysia.

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ii. At least 182 consecutive days in link period