- Tax treatment of resident and non-resident individuals
- Circumstances Determining Residence Status
- Temporary absences allowed
- Case Study: Circumstances Determining Residence Status
Residence status is a question of fact and is one of the main criteria that determine an individual’s liability to Malaysian income tax. Liability to tax is determined on a year to year basis. Generally, the resident status of an individual for a basis year for a YA is determined by reference to the physical presence of that individual in Malaysia and not by his nationality or citizenship. In certain situations, the physical presence for the basis years preceding and following a particular YA has to be taken into consideration also in determining the residence status of an individual.