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Amy is a director of See Lake Sdn Bhd, a Malaysian resident company. Amy herself is a resident in China as therefore does not discharge her duties in Malaysia. For the calendar 2018, Amy receives director's fees of RM 34,000 from See Lake Sdn Bhd. Are the director's fees taxable in Malaysia?

Discussion:
Since Amy is working in a Malaysian resident company as a director, so her fees should be taxable in Malaysia although she did not discharged her duties in Malaysia.

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Individual who act as a director in Malaysian company will be taxable in Malaysia.

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Individual who act as a director in Malaysian company will be taxable in Malaysia.

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Maria, a British citizen was employed as a lecturer in Sunway College from 1st January to 31st December 2012. She returned to England for a holiday from 21st November 2012 to 30 November 2012. She received leave pay for that period which was credited to her in England. Would the leave pay be taxable in Malaysia?

Discussion:
As her leave is attributable to employment exercised in Malaysia, the leave pay is taxable here notwithstanding that it was paid outside Malaysia. Also irrelevant is the fact that the leave was spent in England.

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Leave paid related to employment done in Malaysia will be taxable in Malaysia.

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Leave paid related to employment done in Malaysia will be taxable in Malaysia.

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Individual who are required to perform their duties associated with Malaysian job at outside Malaysia will be taxable in Malaysia

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Individual who are required to perform their duties associated with Malaysian job at outside Malaysia will be taxable in Malaysia

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1. Derivation of employment income means the income originates from an employment job
2. "Contract of service" is employment, while "Contract for service" is self-employed
3. Individual said to be exercising employment if there exist master and servant relationship
4. It is divided into two categories, which include section 13(2) and section 13(3)

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An resident individual done employment under Malaysia government in oversea will be taxable in Malaysia

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An resident individual done employment under Malaysia government in oversea will be taxable in Malaysia

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Employment done with exercising aboard ship or aircraft in Malaysia companies will be taxable in Malaysia

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Employment done with exercising aboard ship or aircraft in Malaysia companies will be taxable in Malaysia

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Individual exercise employment in Malaysia will be taxable in Malaysia

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Individual exercise employment in Malaysia will be taxable in Malaysia

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Fatimah is employed as pilot by Singapore Airlines. While her friend, Ali is an employee of Malaysia Airline System Berhad and he is never in a particular country for more than 2 days. Discuss whether the income of Fatimah and Ali is taxable in Malaysia?

Discussion:
Income of Fatimah is not derived from Malaysia as she is employed by Singapore Airlines, so she should pay tax in Singapore. While the income of Ali is derived from Malaysia because he is employed by Malaysia Airlines System.

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Ali is employed by Golden Brick, a Thailand construction company. He was stationed in Malaysia, work as cost estimators who determine the cost of construction project and communicate project timelines to their customers. He choose to get his income paid 70% in Thailand and 30% in Malaysia. Will all of his income received taxable in Malaysia?

Discussion:
All of his income will be taxable in Malaysia because the employment service are rendered in Malaysia, regardless of where the remuneration paid.

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An individual will be taxable if satisfied with the conditions:
1. Leave pay is attributable to the exercise of employment in Malaysia.
2. Place that the entire period of leave was spent is irrelevant.

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Ali is a sales manager for MyBusiness Sdn Bhd, he spends six months a year promoting his company's products in Hong Kong. The preparation work for the sales visits is carried out in Malaysia. In addition, the sales visit reports for submission to his boss Mr. Leong are prepared in Malaysia. Is his income from six months 'work outside Malaysia taxable here?

Discussion：
His income for six months working outside Malaysia is taxable in Malaysia because he is in fact merely extending his Malaysian employment into Hong Kong

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Ali is a Malaysian citizen who is one of the employees of the Malaysian Army in New Zealand. He is considering whether his income from providing his services in New Zealand is taxable in Malaysia.

Discussion:
Income of Ali will be taxable in Malaysia as he is a Malaysian citizen, and he is exercising his employment overseas with a public authority.

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Ali is a foreigner who works as an auditor for ABC Sdn Bhd, a resident company. In the year 2019, he was in Malaysia for 171 days in total. Among the 171 days, she has worked with ABC Sdn Bhd for 50 days, and she got RM6000 as his income. Will the RM6000 employment income taxable in Malaysia for the year 2019?

Discussion:
The RM6000 employment income will not be taxable in Malaysia, since Ali fulfilled 3 conditions:
1. He is not a Malaysian resident because he is a foreigner who stayed in Malaysia for 171 days, which is less than 182 days.
2. He exercises his employment for 50 days in Malaysia, which is less than 60 days.
3. He works as an auditor but not a director for ABC Sdn Bhd company.

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An individual will be free from tax if satisfied with the conditions:
1. Non-resident individual
2. Work in Malaysia for less than or equal to 60 days
3. Not a director of a Malaysian company

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An individual will be taxable if satisfied with the  conditions:
1. Employee is Malaysian citizen.
2. Employee who under public service of Malaysia (works with government) , even if they are working overseas. (e.g. Embassy, Army)

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An individual will be taxable if satisfied with the  conditions:
1. Employee is working abroad a ship or aircraft, which companies are operated by Malaysian resident.
2. No matter where the employee performs his jobs, as long as the employee works with Malaysia companies.

However, under paragraph 34 of Schedule 6, employees of seagoing vessels operated by Malaysian resident companies are tax exempt.

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An individual will be taxable if satisfied with the conditions:
1. Director of a Malaysian resident company.
2. Duties need not be discharged in Malaysia.

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An individual will be taxable if satisfied with the conditions:
1. Exercising outstation job which related to job in Malaysia (no matter how long in other countries)
2. Duties outside Malaysia do not serve an independent purpose.
3. Employee would have to discharge his duties in Malaysia first before taking up the overseas assignment.

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An individual will be taxable if satisfied with the condition:
1. Employment is done in Malaysia, regardless of the nationality of the individual, and the source of income irrelevant too. Also, physical presence in Malaysia is not required, only the performing of duties does.