Section 13(2) of ITA 1967 (Section 13(2)(c) (taxable - employment in…
Section 13(2) of ITA 1967
To discharge an employment is to exercise the employment duties
Source of employment is irrelevant
Perform/discharge duties in Malaysia
exercise of employment in Malaysia
liable for tax - exercised employment in Malaysia
entire period spent is irrelevant
taxable - employment in Malaysia
duties outside Malaysia connected to Malaysian employment
duties do not serve an independent purpose
discharge duties in Malaysia first before that
exercise in the public services outside Malaysia
exercise a statutory authority outside Malaysia
Exercise outside Malaysia but relates to employment in Malaysia
The 60 days rule
not exceeding 60 days in exercising employment in Malaysia
not applicable to a director of a resident company
Applies to director of a Malaysian resident company.
Duties need not be discharged in Malaysia.
Is a specific provision.
If not applicable, provision 13(2)(a) shall apply.
Reliance is placed on the resident status of the employer and not on the place of performance of duties by such employees.
Applicable upon employment exercised aboard a ship or aircraft used in a business operated by a Malaysian resident.