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03 Employment Income - Coggle Diagram
03 Employment Income
Derivation of employment Y
S13(2)(a)
employment is exercised in Malaysia
S13(2)(c)
employee perform duties
outside M'sia
the duties are
incidental
to the exercise of employment in M'sia
:checkered_flag: em'ee exercised his employment with the em'er in M'sia
prior
being seconded overseas. (ori in M'sia)
:checkered_flag: duties performed
outside M'sia
are
connected with or are part and parcel of the em'ee regular duties in M'sia.
duties in and outside M'sia can be the
same or not
IF both duties are carried out
within the same em'er-em'ee relationship
and to
further the purpose of the em'er in M'sia
Eg, construction contract in UK, engineer must work as em'er said, no matter the task is the same or not
:checkered_flag: overseas duties are
temporary
, em'ee
resumes work with the em'er in M'sia after the completion of the overseas duties
even em'ee
does not return
to work for M'sia em'er due to some specific reasons, overseas duties are still considered temporary
em'er in M'sia
direct/control
duties on em'ee outside M'sia
control: setting stds, measurig actual perf, taking corrective action based on the reports received
Co in M'sia
enjoys the benefits
from overseas duties as it
bears the cost of the em'ee remuneration
during the overseas secondment
Em'er in M'sia
bears the risks
and directly
enjoys eco benefits
from perf of the em'ee overseas duties
S13(2)(b)
leave (paid/annual leave) attributable to the
exercise of the employment in M'sia
taxable
em'ee still get pay
S13(2)(d)
Person is
a director of (directors fees/remuneration)
a Malaysian R Co
S13(2)(e) :red_cross:
for any period during which the employment is exercised aboard on a SHIP/AIRCRAFT
used in a biz operated by a Malaysian R person
for the basis year for a year of assessment
master(em'er) and servant(em'ee) relationship
appointment of office (chairman, directors)