Resident Status - Taxation

Principles of Taxation

2010

For the year of assessment 2010, although Janet was in Malaysia for only 31 days but she was a resident in Malaysia by virtue of paragraph Section 7 (1) (d). The reasons are because Janet was a resident in the basis year 2011, that is the following basis year and had been a resident for each of the 3 immediate preceding basis year which are 2007, 2008 and 2009.  

2011

Janet was a resident in Malaysia for the year of assessment 2011 under section 7 (1) (a) , since she was physically present in Malaysia for periods amounting to more than 182 days in year 2011.

2012

Janet was a resident in Malaysia under section 7 (1) (b) for the year of assessment 2012 as he was in Malaysia for 31 days in 2012 ( that period ), which is linked by a period of more than 182 consecutive days in 2011, 245 days ( such period ), throughout which he was considered to be in Malaysia.

2013

Janet was a resident in Malaysia under section 7 (1) (c) for the year of assessment 2013. The reasons are she as in Malaysia for periods amounting to more than 90 days in the basis year 2013, and for 3 out of the 4 immediately preceding basis year, she was resident in accordance with section & of the ITA 1967 i.e. basis year 2012, 2011 and 2010.

2014

For the years of assessment 2014, Janet is deemed a resident in Malaysia pursuant to subsection 7 (1B) of the ITA 1967 because she is a citizen of Malaysia, she is employed in the public service and is exercising his employment outside Malaysia by virtue of her employment which requires her to carry out her duties overseas.

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