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BUSINESS INCOME - Coggle Diagram

- - - - if the NR person is trading in Malaysia, the profit derived from Malaysia shall be charged to tax
  - - - rental income is derived from a passive source, it is taxed as a non-business source under Section 4(d)
      - to be assessed as a business source, maintenance or support services should be comprehensively and actively provided
- - - - the day when the retailer opens its outlet or shop for business
    - - date when the raw material for manufacturing is received
    - - date on which the business operation was acquired
    - - date on which the hotel is opened to the public