Residence Status

What is the significance of tax residence status for tax purposes?

• It has no impact on tax liabilities

• It determines the individual's place of birth

• It affects the tax treatments accorded to the taxpayer

• It determines the individual's nationality

What is the difference in tax treatments for a resident individual and a non-resident individual in Malaysia?

• Resident individuals are not eligible for the exemption on employment income, while non-resident individuals are eligible

• Resident individuals are generally not subject to any withholding tax, while non-resident individuals are subject to withholding tax on certain types of income

• Resident individuals are not entitled to any tax reliefs or rebates, while non-resident individuals can claim both

• Resident individuals are taxed at a flat rate of 30%, while non-resident individuals are taxed at scaled rates

How is an individual's tax residence status determined in Malaysia?

• By their nationality

• By the amount of income they earn in Malaysia

• By their employment status

• By the number of days they are physically present in Malaysia during a particular basis period

Under which rule will an individual qualify as a tax resident in Malaysia if they are physically present in Malaysia for at least 182 days in a particular calendar year?

• Rule under s.7(1)(c)

• Rule under s.7(1)(d)

• Rule under s.7(1)(b)

• Rule under s.7(1)(a)

What type of temporary absences from Malaysia are permitted to be accepted as part of the 'link period' and the 'long period' for determining tax residence status?

• Absence for vacation outside Malaysia

• Absence for business trips

• Absence due to ill-health of immediate family members

• Absence for social visits not exceeding 14 days in aggregate covering the two relevant basis years

Under which rule will an individual qualify as a tax resident in Malaysia if they are physically present in Malaysia for a period or periods of at least 90 days in a particular basis year, and in any three out of four immediate preceding years, they were either a tax resident or physically present in Malaysia for at least 90 days?

• Rule under s.7(1)(d)

• Rule under s.7(1)(a)

• Rule under s.7(1)(b)

• Rule under s.7(1)(c)

Under which rule can an individual qualify as a tax resident in Malaysia without being physically present in Malaysia at all during a particular basis year?

• Rule under s.7(1)(c)

• Rule under s.7(1)(b)

• Rule under s.7(1)(a)

• Rule under s.7(1)(d)

What is the purpose of determining an individual's tax residence status in Malaysia?

• To determine their employment status

• To determine their nationality

• To determine their tax liabilities and entitlement to tax benefits

• To determine their place of birth