Hi everyone,
As I notice, gov of Malaysia will tax expat who resides more than 90 days but less than 182 days in Malaysia with a flat rate of 28%. I have gone through the document from HASIL regarding the criteria of residence status, you may find it here http://lampiran.hasil.gov.my/pdf/pdfam/PR6_2011.pdf.
However, I am still confused as I stayed in Malaysia as a student before and continue as a worker. Was my stay in Malaysia as a student counted as residency?
Here is my history of residency in Malaysia:
1. 2013 - 22 Jan 2017: Stay in Malaysia for more than 90 days each year as a student
2. 23 Jan - 24 feb 2017: Going back to my country to process employment pass
3. 25 Feb - now: Stay in Malaysia with employment pass
Am I counted as a resident? I am planning to cancel my EP to 16 June 2017 as I need to process a new visa for my master degree in Malaysia too. Here is the fact I can figure out from my situation:
- I stay for more than 90 days for three consecutive years prior to 2017 (2013 - 2016)
- I stay less than 182 days with my current EP (25 Feb 2017 - now)
- I stay more than 182 days in 2017 linked to the previous year if we count the days I stayed before I got my EP (Before 23 Jan)
Please kindly give me enlightenment as 28% tax is a very big deal for me
Thank you so much!