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Malaysia Tax Residency Status Guide

This document discusses tax residence status in Malaysia and provides examples to determine if individuals are considered residents or non-residents for tax purposes based on their pattern of stays in Malaysia. It outlines the key factors in determining residence status, including the number of days spent in Malaysia in a year and over a period of years. Multiple individuals' stay patterns are provided as examples to practice determining their residence status for the relevant tax years.

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237 views2 pages

Malaysia Tax Residency Status Guide

This document discusses tax residence status in Malaysia and provides examples to determine if individuals are considered residents or non-residents for tax purposes based on their pattern of stays in Malaysia. It outlines the key factors in determining residence status, including the number of days spent in Malaysia in a year and over a period of years. Multiple individuals' stay patterns are provided as examples to practice determining their residence status for the relevant tax years.

Uploaded by

natlyh
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
  • Introduction to Taxation Concepts
  • Case Study: Mr. Geoffrey
  • Case Study: Kenji Sawke

ACC4203/3205/3213 TAXATION

TUTORIAL 2 Residence Status

1. What is the scope of charge to tax of a resident individual under Income Tax Act 1967?
2. What is income?
3. State the classes of income on which tax are chargeable under the Act.
4. The extent of an individual’s tax liability may be influenced by his tax residence status. Outline
the differences between a resident and a non-resident individual in so far as they affect his tax
liability.

5. Mr Geoffrey has the following pattern of stay in Malaysia

Duration of Stay No of Days


01.10.96 – 30.11.96 61
01.01.97 – 15.7.97 196
16.12.98 -31.12.98 15
1.1.99 – 15.7.99 196
1.4.00 – 15.7.00 106
1.5.02 – 31.12.02 245
Mr Geoffrey went back to Africa on 31.12.02 and did not return to Malaysia.

Required:
Determine the resident status of Mr Geoffrey for each relevant years of assessment.

6. Lailasari, a Malaysian citizen and tax resident, decided to accept a lucrative offer by a petroleum
company in Brunei. She left Malaysia on 1 November 2013 and worked for two years in Brunei.
When her contract ended, she came back to Malaysia on 15 November 2015. She has not left
Malaysia since then.

Required:
Determine Lailasari’s tax residence status for YA 2013 to 2015, stating the conditions and the
relevant provisions of the Act in your answer.

7. Mr Ravin, a consultant engineer, was appointed by Power Engineering Sdn Bhd for a period of
three years commencing on 10 December 2010, the date of his first arrival in Malaysia. He left
Malaysia permanently on 9 January 2014, one month after his contract ended. He was in
Malaysia as follows:

Year In Malaysia No. of days


2010 10.12.10 – 31.12.10 22
2011 1.1.11 – 10.5.11 130
21.5.11 – 3.7.11 44
11.11.11 – 30.12.11 50
2012 1.6.12 – 27.11.12 180
2013 1.9.13 – 31.12.13 122
2014 1.1.14 – 9.1.14 9
He went back to his country for 10 days from 11 May to 20 May 2011 to be with his son who
was seriously ill.

Required:
Determine the residence status of Mr Ravin for the relevant years and give explanations as to
why you would regard him as a resident.

8. Kenji Sawake first came to Malaysia on 1 June 2010. His pattern of stay in Malaysia is as follows:

Duration No of Days
01.06.10 – 30.09.10 122
01.12.11 – 31.12.11 31
01.01.12 – 31.03.12 91
01.04.12 – 14.04.12 Visiting relatives in Japan
15.04.12 – 15.07.12 92
22.07.12 – 31.12.12 163
02.01.13 – 28.02.13 58
01.07.13 – 31.08.13 62
01.02.14 – 28.02.14 28
01.01.15 – 31.03.15 90
01.08.15 – 31.08.15 31
01.10.15 – 20.12.15 81

Required:
Determine Kenji’s residence status for the relevant YAs. Give reason to your answer.

ACC4203/3205/3213 TAXATION TUTORIAL 2 Residence Status 1. What is the scope of charge to tax of a resident individual
He went back to his country for 10 days from 11 May to 20 May 2011 to be with his son who was seriously ill. Required

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