Resident Status

From what I have read on this forum you need to establish your tax resident status only once. Once a tax resident, always a tax resident (I think). This is my understanding but I am not very sure. I remember Gravitas had shared a PWC link substantiating it. Let me search.

The requirement is total of 182 days out of 365 to be tax resident.

The 182 consecutive days is only relevant when linking a tax year in which the above was not possible.

Basically the tax system gives the opportunity not to be penalised.

Thanks everyone. If my contract will end on Feb 2019. This means it is not possible to link 2019 if there is no 182 consecutive days before my last social visit, lets say my last social visit for this year is sept 5-sept15.

Thanks

Example 5 is relevant to your question http://lampiran1.hasil.gov.my/pdf/pdfam/PR_11_2017.pdf

Thanks, but in my case for the year 2018. I dont have 182consecutive days stay in malaysia.  I accumulated more than 182 days with temporary absences. Its like 50+45+115+42 with absences(less than 14 days) in between. So this means it not possible to link the 2months of 2019. Am i correct?

Thank you very much.

If in 2019 you intend to leave before 182 days in total for that tax year, then Example 5 is relevant. You need to link to a period of 182 consecutive days in 2018, with temporary absence during that period of less than 14 days cumulatively.