Lecturer Name : Mr. Adnan Bin AhmadStudent Name’s : Noryati Abdul Majid (PTM120700623)

Syahlizah Binti Eradi (PTM120700536) Norsyaza Edmiza Noraslam Mano (PTM120700453)Section : 9

Malaysia Taxation 1

SECTION 7(1)(A) Individual must be physically present in

that calender yea, amounting to a minimum of 182 days.

Single period; In the same years more then 182 days.

Multiple period; 3 years being residence with condition of “temporary absence”.

TEMPORARY ABSENCE a) attending conferences or seminars or

study abroads. b) Owing ill-health involving himself or a

member of his immediate family. c) Social visits (not exceeding 14 days in

the aggregate).

SECTION 7 (1)(B) Sets two ways; a) Linked by a period of 182 or more

consecutive days. Eg: - physical presence of at least 1 day on January

2011 (short period); A continuous period of at least 182 days from

31.12.2010 (long period).

Linked to a period of 182 or more consecutive days.

Eg; The number of days in December 2011

(short period) is linked to another period of 182 days more consecutive days (long period) in the immediately following YA (2012).

SECTION 7 (1)(C) i) he must be in Malaysia for a period or

periods of 90 days or more in 2011 ii) 3 out of 4 immediately preceding

basis years (2007-2010) is either: a) a resident; or b) in Malaysia for a period or periods of

90 days or more.

SECTION 7 (1)(D) To qualify for residence status: i) He must be resident in the following

year 2012; and ii) 3 immediately preceding years (2008

to 2010) must also be a resident.

DISTINCTION BETWEEN RESIDENT & NON-RESIDENT INDIVIDUAL

Resident Non - Resident

Tax : 0% - 26% Tax : 26% flat rate

Personal Relief : Self, Wife, Child

Personal Relief : None

Rebate : If chargeable income ≤RM 35,000

Rebate : None

Income exempted from Tax :Royalties from literary & artistic workApproved cultural performanceMusic composition

Income exempted from Tax :None

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