Tax residency under 182 days

I've been in the country in 2022 for 4 months and paid the 30% tax rate. I've been told that from 1 Jan 2023, the clock resets and the 182 starts again. Why aren't the two time periods linked?

@borsus78 They are linked. Take a look at 7.1.b in HASiL's regulations: https://phl.hasil.gov.my/pdf/pdfam/individual.pdf


From March onwards, you can get a certificate of tax residency. This should help you in your annual filing.

@micern Hi, can you help me please. I arrived at Malaysia 04 August 2022 using One time Visa and get my permit 08 August 22.


I start work in 12 Sept 22, and never travel outside Malaysia until 12 February 2023, which is if we calculated from 04 August 2022 - 12 February 23 I have stay 192 days.


After that I decide to take annual leave from 13 February 2023 - 28 February 23 which is more than 14 days, and after that I checked my payslipp on 25 Feb 23 I still got deducted 30% instead get full salary because I think I have passed 182 days from August 2022- 12 Feb 2023.


Is it normal case? Why I still got deduction from the salary?


How about my tax on 2022 - February 2023, are I still eligible to claim?


Thankyou for helping