Question 1
Mr Richards arrived in Kuala Lumpur for the first time on 29 June 2018 and
remained in Malaysia until his departure for the US on 5 February 2019.
Thereafter, he returned to Malaysia on several occasions as follows:
2 February 2020 to 31 May 2020;
8 July 2020 to 30 August 2020; and
20 December 2020 to 15 April 2021.
Required:
(i) State, with reasons, the residence status of Mr Richards in Malaysia for
each of the years of assessment 2018 to 2021.
Question 2
Mr Dee has been working as a technical director for ABC Manufacturing Sdn Bhd
since 1 February 2020. With effect from 1 August 2020, he was transferred to
Laos to manage the branch factory there. He travelled to Laos on 31 July 2020
and will be stationed in Laos until 31 October 2022, when he will return to the
head office in Malaysia. Mr Dee has never left Malaysia prior to this. During his
tenure in Laos, he returned to Malaysia on 1 March 2021 and stayed until 31 May
2021. He does not expect to return to or visit Malaysia again until the end of his
employment term in October 2022. Thereafter, he expects to remain in Malaysia.
Required:
State, with reasons, Mr Dee’s anticipated residence status for Malaysian tax
purposes for each of the years of assessment 2020 to 2022 inclusive.
Question 3
Ali returned to Malaysia on 1.2.2020 after a 4-year absence when he was
studying in Australia. He works as an auditor with ABC Sdn Bhd, a job which
requires frequent overseas travel. The following are the particulars of his
whereabouts in the period 1.2.2020 to 31.7.2023:
1.2.2020 – 10.4.2020 In Malaysia
11.4.2020 – 13.7.2020 Outside Malaysia
14.7.2020 – 31.8.2020 In Malaysia
1.9.2020 – 29.12.2020 Outside Malaysia
30.12.2020 – 31.12.2020 In Malaysia
1.1.2021 – 31.3.2021 In Malaysia
1.4.2021 – 12.4.2021 Attending conference in India
13.4.2021 – 1.8.2021 In Malaysia
2.8.2021 – 31.8.2021 Short course in Switzerland
1.9.2021 – 31.12.2021 In Malaysia
1.1.2022 – 28.2.2022 In Malaysia
1.3.2022 – 31.3.2023 Outside Malaysia
1.4.2023 – 31.7.2023 In Malaysia
Required:
State, with reasons, whether or not Ali is resident in Malaysia in each of the
four years of assessment 2020, 2021, 2022, and 2023.