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Absences owing to illness involving the individual or members of his/her immediate family

·        Immediate family only including spouse, children and parents

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Not exceeding 14 days in the aggregate

Example of social visit:
·        Go for travel

·        Back to Hometown

·        Attend ceremony

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·        Attending conferences

·        Attending seminars

·        Study aboard

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Pension income from approved schemes inMalaysia (eq: EPF)
Interest Income from any financial institution (eg: Fixed Deposit, Savings Insurance!

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Royalties on literary or artistic works
Income from musical works
Income from cultural performances approved by the Minister.

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The government will set the rules for every single year to require individual income tax and the resident status is to determine whether the individual is derived from Malaysia and does he or she needs to pay tax or not.

Section 7 of the Income Tax Act 1967 has 4 criteria that mentioned the rules to recognize as a resident for individuals. The number of days stayed in Malaysia is the main determinant for the resident status. So, it does not matter the individual is a citizen or a non-citizen.

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1. Resident individuals are subject to a scaled rate from 0-25% but non-resident will be charged up to 30% from their income.

2. Resident individual entitled to individual tax relief such as self, wife, child and etc. Non-residents are not entitled to such relief.

3. Resident individuals are entitled to a rebate if their chargeable income is less than RM35,000.

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Condition for an individual will be considered as a tax resident:

1. In Malaysia for 90 days or more (not necessarily consecutive days)

2. 3 out of the 4 immediately preceding basis years was either resident or in Malaysia for 90 days or more.

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Condition for an individual will be considered as a tax resident:

1. Resident for the 3 immediately preceding basis years

2. Resident for the immediately following basis year.

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Condition for an individual will be considered as a tax resident:

1.In year of review less than 182 days
2.Year under review is connected to previous year(link by) or following year(link to)
3.182 or more consecutive days(including temporary absence in previous or following year)
4.Social visit ≤14days

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Condition for an individual will be considered as a tax resident in Malaysia:

1. In Malaysia at least 182 days
2. Period of stay need not be consecutive