There is double taxation agreement between MY and SG if not mistaken.
As long as the salary is taxed at Sg, it won't be taxed again in Malaysia.

The forumers do not clarify the situation, so we don't know what is his/her situation, as he/she just mentioned, there was 2 portion of salary that 1 was bank into Sg account without much details.

For foreign income tax exemption, it is not as straight forward sometimes, as every individual situation may not the same.

Please do not straight away judge that a money that bank into foreign countries in foreign countries, then it must be a foreign income that is exempted.
That's not true.

If it is so simple, then every CEO, top management here that draw significant amount of salary, all want their company bank their salary in foreign countries to get tax exemption.

Well, I based that he was paying tax for his Singapore work, because he is paying CPF. If he doesnt, the Singapore authorities would probably be knocking on his door.

That's right, I am paying tax in SG for my SG salary and tax in MY for my MY salary. I travel to SG once every few months. Is this considered double taxation?

well double taxation is to avoid same income but taxed twice. its far more complicated when we drill down, for example SG tax you 15% then malaysia tax 18%, then malaysia might want to tax the different 3% . but since you are pay tax for all income, you should be quite safe, normally wont bother much unless you have to study DTA in and out. every DTA is different.

Hi Cherroy,

Hope you're still around and active.

My situation is similar to some of the existing cases here.

1. I work for US company, get paid from Singapore TTed into my Malaysia account.
2. I based in Malaysia.
3. The company is not a registered company in Malaysia.

I know that I'm a taxable person in Malaysia. In this case, how can I get EA form from my employer? As in EA form, employer need to state down their company registered number. Any other format of the file similar to EA form accepted by the LHDN?

Hope can get an answer from you.

Thanks.

Sometimes I transfer money back to Malaysia Maybank Account by Raffles Money Changer in Jurong Point.
https://www.jurongpoint.com.sg/store/288/ra...es-money-change

still need to declare in the income tax form?

tq

If the US company cannot provide an EA, you may use your employment contract, payment slip, statement etc. to proof your employment income.
The most important is that your have document that can proof your income.

I do not know your exact situation, but if your are providing a service to the US company offshore, another option is set up a company then bill the US company instead as receive the income as employed.
In this way, everything is more clear cut and tax issue may be more tidy.

After all, you are providing the same services or job to the US company.

Thank you for the advice. I am actually working under the company instead of providing service for the company. It's a software company, and my task is consult and train the user on how to use the software.

About tax exempt, I have another question. Based on this: http://lampiran1.hasil.gov.my/pdf/pdfam/Notes_PartF_2.pdf

It says it's tax exempt for allowance provided on mobile phone, broadband service and etc. I'd like to know more about this area, given by the example:

1. I received a sum of money, let's say RM600.00 for the mentioned allowance.
2. I only used RM300.00 provided with receipts.

From there, the tax relief portion is RM600.00 or RM300.00?

Thanks again

This post has been edited by chrisling: Mar 15 2018, 05:36 PM

I am based in Malaysia and am a tax resident here for all intents and purposes. I maintain a stock portfolio abroad that generates me modest dividend income (about RM 3k a month on average). Am I obliged to file it to LHDN eventhough dividend income is non taxable?

You have no EA to proof those allowance are fall into exempted category, hence you are not eligible to claim those tax exempted allowances.
Your employer need sto state those allowance in the EA that specific for those category,.

You can't receive a lump sum allowances then go to buy phone or petrol claimed as tax exempted allowances.

So you tax relief portion should be 0.

General ordinary allowances without specific to the job needs and not in the list of tax exemption, are taxable.

US has a very unique taxation, please check if you are paying any tax in US or not. if yes, then check if there is any double taxation agreement with malaysia.

Thanks Cherroy. My last question, can an employer that is not registered company in Malaysia fill in EA form?

Never imagine so much headache now...

Thanks for the heads up, I just check with my director and theoretically I work under SG company, cause my pay is come from a SG registered company.

then u might want to check if you are paying SG tax or not. If yes, check the DTA. general rule, if SG tax > MYR Tax you dont need to pay anything. if SG tax < MYR Tax, you might need to top up the different. have to study the DTA which i didnt thats as far as i can tell you.

no need, but must keep records up to 7 years, in case LHDN want to check.

I'm in this situation

1. Work from home
2. Doing IT remote support
3. Clients based in overseas
4. Raise invoice every month and payment remitted to Malaysia Bank account

Work from home = Work in Malaysia = have to pay tax.

However

I travel occasionally to client site to attend meeting and project implementation,
Let's say 2 months in this calendar year I travel and work at client site which is overseas, does it mean the income for the 2 months periods are exempted from tax ?

This post has been edited by derekdan: Nov 7 2019, 10:21 PM

while waiting for value added responses, it maybe of interest to know this....
RESIDENCE STATUS OF INDIVIDUALS
PUBLIC RULING NO. 6/2011
http://lampiran1.hasil.gov.my/pdf/pdfam/PR6_2011.pdf

my agar agar guesstimation is that....for that 2 months income, it cannot be exempted from tax, as you are having a Malaysian tax residence status.

Correct.

Also if they do their tax properly, invoice should be nett of withholding tax if applicable, unless they pay it themselves.