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Scope Of Charge & Residence Status (Residence status (individual)…
Scope Of Charge & Residence Status
Section 2 of ITA 1967
Expression of Malaysia
Section 3 of ITA 1967
Malaysian income
Taxable
Except for:
Labuan, Langkawi & Tioman
Foreign source
Foreign income
Not taxable under Para 28 Schedule 6 of ITA 1967
Source of income
S4(a) to S4(f)
S4A- Non resident
Residence status (individual)
Section 7(1)(a)
Physically present in M`sia more than 182 days
Section 7(1)(c)
YA concern ≥ 90 days
In Malaysia for 90 days or more in 3 out of the 4 immediately preceding basis years
Was either resident or
Section 7(1)(d)
Resident for 3 immediately preceding basis years and immediately following basis year
Advantageous of being resident for tax purpose
Entitled personal reliefs
Entitled rebate
Tax rate: 0 - 26%
Exempted income
Certificate of residence (COR)
Section 7(1)(b)
SP must be link to LP
LP≥ 182 days consecutively
SP < 182 days
Temporary absence allowed from Malaysia
Attending conferences, seminars or study abroad
Ill health (himself or a member of his immediate family)
Social visit ≤14 days