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 Income Tax Issues v2

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LYR
post Mar 14 2012, 09:36 PM

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i had only stayed in Malaysia for 172 days in 2011 but i was there for YA2010 and YA2009. i should have tax-resident status for YA2011 still right?
LYR
post Mar 14 2012, 11:32 PM

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QUOTE(David83 @ Mar 14 2012, 09:58 PM)
You are non-resident under Malaysian tax law if you stay less than 182 days in Malaysia in a year, regardless of your citizenship or nationality.

You will not be taxable if:

1. Employed in Malaysia for less than 60 days
2. Employed on board a Malaysian ship
3. Age 55 years old and receiving pension from Malaysian employment
4. Receiving interest from banks
5. Receiving tax exempt dividends

Details: http://www.hasil.gov.my/goindex.php?lgv=2&chg=1
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i saw this too but i remember what i studied was we will still be tax resident for the years of which we had stayed in MY for >182 days in a year and no less than 60 days for preceding year and consecutive year. that was 2 years ago and i really couldnt recall thoroughly. hmm.gif
LYR
post Mar 15 2012, 08:25 PM

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QUOTE(justanovice @ Mar 15 2012, 09:49 AM)
There are exemptions to those who stayed less than 182 days - if you did stay in MY in the previous year continuosly to the current taxable year (with no more than 14 days break in between)

Go dig some downloables docs from the lhdn site.
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thanks. it's confirmed that i'm a tax resident for YA2011.

Residence status of individuals
LYR
post Apr 14 2013, 11:04 AM

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YA period of stay residency

2008 365 resident
2009 365 resident
2010 365 resident
2011 170 resident
2012 14 ???

hi guys, i need help for my tax residency status in MY. i know if i were to stay >90 days in YA2013, i would become a tax resident in YA2012 but i dont foresee myself to have that.

LYR
post Apr 14 2013, 04:35 PM

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QUOTE(CKJMark @ Apr 14 2013, 12:05 PM)
I think you would be.  Please refer to example 14 in the attached public ruling

http://www.hasil.gov.my/pdf/pdfam/PR6_2011.pdf

2008 - resident Sec 7(1)(a)
2009 - resident Sec 7(1)(a)
2010 - resident Sec 7(1)(a)
2011 - resident Sec 7(1)©
2012 - resident Sec 7(1)(d) <provided you are in Malaysia for 90 days or more in 2013>
2013 - resident Sec 7(1)© <provided you are in Malaysia for 90 days or more in 2013>

I think that's how it works.  Please confirm with IRB before you decide
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since you mentioned that i would be a tax resident if i stay in MY for >90 days in 2013. hence, at current stage, i would still be considered as a non-tax resident right? rclxub.gif

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