If i wish to remit money (malaysia taxable income for year 2021) from offshore bank back to malaysia,

1. Should i transfer before 01 Jan 2022, which could result more than >3% income tax

or

2. Waiting after 01 Jan 2022, then remit back, which result 3% on tax.

PKPP tidak melibatkan pendapatan yang terbit dari Malaysia yang tertakluk
kepada cukai bagi tahun taksiran 2021 dan tahun-tahun taksiran
seterusnya dan diremit atau dibawa balik dalam tempoh PKPP.

PKPP does not involve income derived from Malaysia which is subject
to tax for the year of assessment 2021 and the years of assessment
subsequently and remitted or brought back within the PKPP period.



does this means my 2021 malaysia taxable income in offshore bank cannot participate 3% PKPP ? even i remit back to malaysia, the money still considered to conventional income tax rate?

1. I did not filling 2020 income tax, the income are received in offshore bank , could i remit the 2020 taxable amount back to malaysia under PKPP?

2. for 2021 taxable income, could i remit back before 2022 Jan? or anytime is ok?