Malaysian Taxation on Residence Status.

TAX320 RESIDENT STATUS 1. Section 7 (1) (a) * 182 or more than than years of which the achievement of stay need not be consecutive. * Ex: get word| PLACE| DAYS| 1.3.05 30.6.05| Malaysia| 122| 1.7.05 31.7.05| Seminar HK| 31| 1.8.05 30.9.05| Malaysia| 61| come: 183 days - Resident by virtue of S.7 (1) (a) of ITA 1967. Reasons: * In Malaysia more than 182 days. * S.7 (1) (a) does not require the 182 days or more to e consecutive. 2. Section 7 (1) (b) * An individual is in Malaysia in stand year for the utmost of less than 182 days and that period is cerebrate by or to another period of 182 days or more consecutive days. * Temporary absence: not in Malaysia, but IRB consider or assume that we are in Malaysia due to 3 circumstances. * Due to work, service, seminar, conference or prove abroad. * Ill health: myself and immediate family; parents, spouse, children. * Social visit not more than 14 days. * Ex1: |------------------------------|-----------------------------|-----------------------------| 1.1.08 31.12.08/1.1.09 31.12.09/1.1.10 31.12.

10 Resident for YA 2009, because it is coupled to another period which is 2008 that is more than 182 days consecutively. * Ex2: YEAR| DATE| DAYS| 2004| 1.7.04 31.12.04| 184| 2005| 1.1.05 31.1.05| 31| Resident for YA 2005 under Section 7 (1)(b) as period less than 182 consecutive days in 2005 linked by more than 182 consecutive days in 2004. * Ex3: YEAR| DATE| DAYS| 2004| 1.7.04 28.12.04| 180 days| | 29.12.04 31.12.04| 3 days genial visit| 2005| 1.1.05 12.1.05| 12 days social visit| | 13.1.05 -31.1.05| 19 days| Answer: Non-resident for YA 2005 under S.7 (1) (b). It is less than 182 days and linked with 182 consecutive days but the social visit exceeds more than 14 days limit. * Ex4: YEAR| DATE| DAYS| 2004| 31.12.04|... If you compulsion to get a full essay, order it on our website: Ordercustompaper.com

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