The answer is yes.
As you derived the income in Malaysia, whether the salary is paid in Sg and in Sgd, doesn't change the status that the income is derived in Malaysia, hence the salary paid in Sgd is taxable.

For sure, there is no restriction is bring in or out money.
But if you are not declaring the income of Sg salary, then you will have hard time to explain the authorities.

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.