Malaysia Income Tax.

Charge of income tax
3. Subject to and in accordance with this Act, a tax to be known as
income tax shall be charged for each year of assessment upon the
income of any person accruing in or derived from Malaysia or received
in Malaysia from outside Malaysia.

Classes of income on which tax is chargeable

4. Subject to this Act, the income upon which tax is chargeable under
this Act is income in respect of—
(a) gains or profits from a business, for whatever period of
time carried on;
(b) gains or profits from an employment;
© dividends, interest or discounts;
(d) rents, royalties or premiums;
(e) pensions, annuities or other periodical payments not
falling under any of the foregoing paragraphs;
(f) gains or profits not falling under any of the foregoing
paragraphs.


“person” includes a company, a body of persons, a limited liability
partnership and a corporation sole;

[COLOR=red]Does the person include INDIVIDUAL?

but no matter how, Income Tax will tax you even is GREY area.

Individual can also tax under:
Pendapatan berkanun faedah, diskaun, royalti, premium, pencen,
anuiti, bayaran berkala lain dan apa-apa perolehan atau keuntungan lain (from BE form)