182 days calculation for expat

Member since 07 December 2018

anshuman9969New member02 July 2019 06:23:24

Hi All,

I started working in Malaysia on 8th Jan 2019 and now my last working day is 13 July 2019 (187 days)
In between, I visited Singapore. Took the flight on 1st June and landed back on 4th June (less 2 days).

I will leave Malaysia on 15th July.

Based on my above calculation of the number of days i was in Malaysia, will I be considered Tax resident?

cinnamonape VIP Member

Member since 04 February 2018

cinnamonapeVIP Member02 July 2019 06:29:54

715

"An individual is considered to be physically present in Malaysia for a whole day although he is present in Malaysia for part(s) of a day."

https://www.oecd.org/tax/automatic-exch … idency.pdf

anshuman9969 New member

Member since 07 December 2018

anshuman9969New member02 July 2019 06:36:32

Thanks. Based on this shall i be considered a tax resident ?

cinnamonape VIP Member

Member since 04 February 2018

cinnamonapeVIP Member02 July 2019 10:14:10

715

Not a tax lawyer but my reading of it is that you would be. But maybe there is something about it being Uninterrupted 182 days? But lots of people go in and out for business and are tax residents.

The only other issue is if all 182 days were in a “basis year”...since you are focusing on the 2019 tax year then you should qualify as a tax resident for this year. You should qualify for either reduced tax rates or a refund if you had higher withholding from paycheck, but that likely won’t come until you submit the tax forms for the year plus evaluation.

anshuman9969 New member

Member since 07 December 2018

anshuman9969New member02 July 2019 11:28:49

Thanks a lot. But I don't read anywhere about uninterrupted 182 days.

Do you have a reference where i can read it ?

cinnamonape VIP Member

Member since 04 February 2018

cinnamonapeVIP Member03 July 2019 07:01:52

715

I’m not sure if there is such a rule. The Hasil website has several examples -which include periods where the 182 days are broken up. As long as it’s in the same basis year it seems okay. But maybe a tax lawyer would know more.