Tax Rates & Allowances

Hi,

I have worked previously in Malaysia (Aug 2012-July 2014 & Jan 2015 -Dec 2016), but had the last 6mths off. I was traveling and coming back to Malaysia during that time. Looking at a job, where they had told me I didn't need a permit and I could just come in, which I discovered was not true, thanks to you guys. I have since found a new job, and got a permit, which I started in August. I have read the information about the residents tax and think that I should be able to be put straight onto the lower tax rate, even though I haven't been working. Is this correct?

Also I receive an allowance for accommodation, which I was told was not taxable, is this true. From what I have read, I think they are able to tax a proportion of it.

Any help or information would be greatly appreciated.
Thanks.

The linking of tax years (jan-Dec - called Assessment Years) is as follows:

https://www.pwc.com/my/en/assets/public … ooklet.pdf
Page 6

Looks like you have bee tax resident during 2014, 2015 and 2016 so I agree with your statement.