Hi Team,

I have been working in Malaysia from 2015 and was considered Resident in Year 2015 and 2016 (as I stayed more than 182 days both years), now in January 2017 I went out of Malaysia for 17 days, will I be considered Resident as of today or not?

Also note in Year 2016, I was out of Malaysia for less than 14 days.

Gaurav Joshi

Look at P.6 - it explains … ooklet.pdf

The absence is only relevant to first qualify to be tax resident. You have already done that in 2015.

Hi Gravitas,

As per the point on page 6:

In year 2017 even if I stay less than 182 consecutive days (it can be linked with 2016, as I was on social visit less than 14 days) and was resident in 2015 and 2016. Now I am automatically resident for 2017 (even if I stay less than 182 days this year)

Please confirm my understanding is correct.

Gaurav Joshi

I would say bullet point 1 applies: you spent more than 182 days in Malaysia in each year of assessment (tax year). You qualified as tax resident in 2015 because at the beginning of working here, you did not have absences of over 14 days during the initial 182 day period. If you had, then the "clock" would have been zeroed and you would have started counting to182 again from  the day you returned to Malaysia. A person only has to qualify as tax resident once, and then be in Malaysia 182 days in a tax year, for tax residency to continue.

And in this case I am in Malaysia for more than 182 days (including 17 days of visit to another country), still I will be considered as Resident for year 2017.

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