28% Tax deduction - 14 days out of the Malaysia

Hi thank you for the link, so as per example 5 I can club the years, and I can still claim my residential status right?

Hi thank you for the info, I will check and update.

Yes its about 14 days rule to link the two tax years but this time 2019 is the shorter period which you want to link to 2018 when you were tax resident.

Meaning if i stay to complete 182 days overall 2018 to 2019 I would be taxed normal? because now my stay period coming only 159 days ? excluding 10 days

It means if you have taken holiday outside Malaysia of more than 14 days you wont be able to link the years - as per Example 5

so i will be charged with 28 percent tax for 10,11,12th month of 2018 and 1,2,3,4th month of 2019 right?

even though last tax returns has been filed?

Worst case scenario is just 28% for 2019 but it depends when you took holiday leave outside Malaysia.

I was out of malaysia in 2018 october to november for 30 days , I am afraid they will tax me for last year also. Thanks for the support as always,
I will update the status.

As long as you didn't take leave since November 2018 you should be OK as tax resident for 2019

Hi Gravitas,
I plan to leave Malaysia in June 2019.
In 2019, I stay in Malaysia for less than 182 days; however, I meet the requirements to link 2019 period to more than 182 consecutive days in 2018.
Should I file form B or form M for the year 2019?
Tks you

Hello Gravitas,
Can you count for me how many days I will be counted as out of Malaysia?
My flight May 29 6pm.and I will be back June 13 1am.

Is your calculation 14 days? Ir exact 14 days, is it still safe for tax filing?

Regards,
Aly

Dear friends
I got my tax clearance today , they did not  charge me with 28% tax, the taxation was normal. thank you gravitas for the support.
Now the company in the process endorsing my passport with (my old passport with new) and immigration clearance.

Hey Gravitas (and others who know about this),

So I have a doubt. I had joined my current organisation sometime in the end of January on a 2 year visa (full time employment). I was out of the country for 5 days. I'm planning to quit the organisation in a while (would have completed ~160 days at time of resignation with a month's notice). The funny thing here is that my organisation has been paying regular resident tax rates because I had apparently joined in as a full time employee. What happens if I quit within 182 days? Will I have to pay all of the surplus to be legally allowed to leave the country? I can push my resignation by a month to ensure that I'd have completed around 190 days. Although I don't mind leaving sooner either in case it doesn't cause any problems. Please suggest on how to go about this.

Hi , i really need you guys expertise in this , i'm
really confused don't know what to do..
Here is my situation , i came to malaysia in may 11 2019 , and i take more than 14 days personal because of sickness leaves out of malaysia in august .. will i get my full tax back in april 2020 or how does it goes ? Thanks

Hi I have a question.

I got a working permit on December 17th 2018 in KL.
Then I'm going to stay in KL on October 10th 2019.

But I had to go back to Japan on January 22nd- April 18th 2019. (Unfortunately I got a sick.)

Can I get the tax refund or pay more tax in that case?

Thanks.

Gravitas,
I have arrived in malaysia on Aug 5th 2018. I have left malaysia on sep 7th and returned on sept 11th . Considering this as 3 days out of malaysia.

Again i left on dec 23rd 2018 and arrived on Jan 3rd 2019 . Considering this as 11 days out of malaysia

I have submitted Tax returns on July 31st 2019, But lhdn told me i am not resident to claim the tax. They told me to link 2018 and 2019 , i should be present in malaysia on dec 31st 2018 and Jan 1st 2019. Can you clarrify this.

Also i have resigned my job and leaving malaysia this month. Will i be able to claim 2018 and 2019 tax refund .

Seenuk. Your situation sounds like example #8

You would be a tax resident for 2018.

http://lampiran1.hasil.gov.my/pdf/pdfam/PR_11_2017.pdf

I don't know what they are referring to as one requiring to be present on December 31st and Jan 1st...the examples given don't refer to this issue as being important.

The question might be whether you were more than 14 days out in 2018. Technically even a partial day in is a full day in Malaysia. Thus if you left (passed through immigration) 10 minutes after midnight  you still get the full day. The same is true on re-entry. Arrive a few minutes before midnight and you should get the full day.

If you were actually exactly at 14 days they should calculate from your August date to December 31st (minus 14) then count 2019 days. See example 8.

But let's assume you were just at 15 days out. You should be able to start counting again upon your return after your three day absence. Then you will have a single 11 day break (well below the 14) and can link everything past the first break (i.e September) into the uninterrupted 2019.

Hiroko93 wrote:

I got a working permit on December 17th 2018 in KL.
Then I'm going to stay in KL on October 10th 2019.
But I had to go back to Japan on January 22nd- April 18th 2019. (Unfortunately I got a sick.)
Can I get the tax refund or pay more tax in that case?

Okay...first thing is whether you are a tax resident for 2019 (this year). Assuming you don't leave again will you accumulate 182 consecutive days from April 18-October 10th.
April - 13 days.
May1-Sept31 =152 days. 
October =10 days
That's 175 days...one week short.

Now if you could add in the days from Jan 1-22 you'd be fine.

According to example 3 pp.5 http://lampiran1.hasil.gov.my/pdf/pdfam/PR_11_2017.pdf

You should be able to add in these days because the interruption occurred in 2018 and these days fall within that year. Thus you have 197 days. I'd contact the Hasil office with your question and ask if they will issue the Tax Residency form.

If there is still an issue you could file documentation to show that the absence related to treatment for a personal illness. 6.23.ii pp.6-7 in the above link.

You might be able to do so if you file information that the period of absence related to your illness.

"i) absence which is connected with the individual's service in Malaysia such as attending conferences or seminars or study abroad;
ii) absence owing to ill-health involving the individual or a member of his immediate family (immediate family means parent, spouse and children); and
iii) absence in respect of socials visits not exceeding 14 days in the aggregate (social visits include any form of vacation outside Malaysia including vacation to home country)."

Lastly you might speak to your companies HR office and see if there is any way to extend your stay one more week.

Dennisgautama123 wrote:

Here is my situation , i came to malaysia in may 11 2019 , and i take more than 14 days personal because of sickness leaves out of malaysia in august .. will i get my full tax back in april 2020 or how does it goes ? Thanks

This follows Rule 6.1

May 11-May 31 =21 days
June-July = 61 days   ----Total(May-July) = 82
August ? - unknown days out/in
Sept1-Dec31=152 days

You thus would have 234 days.

See the example #3 for Josephine for a single Tax Year.

http://lampiran1.hasil.gov.my/pdf/pdfam/PR_11_2017.pdf

If in a single tax year the period of interruption is not required to be 14 days or under. This only applied to linking years. For the 2020 Tax Year your accumulated days may begin in August when you return and should not be interrupted by more than 14 days.

If you have evidence of treatment abroad in August then you can apply to Hasil to have those days eliminated from consideration - that might reduce the interruption to less than 14 days. You should be fine for 2019 Residency but may not be able to link 2020 Tax Year without this waiver unless you work more than a month in January 2020.

Hi Gravitas,
Thanks For helping us out...
Can you please clarify :

i was in Malaysia with ABC company from Jan 2019 to June 2019(non resident)
in my ABC company 28 % tax  being deducted from Jan to June-2019

Tax clearance done--received tax clearance letter from lhdn and traveled back to India..
i have Got EA form form from my last employer where it is mentioned i have paid 28 % tax from Jan To June-2019

Again i have got a job offer from XYZ company
and i have come back to Malaysia in July 2019 and now i have completed 183 days.
I guess i have become resident .


So it is possible to file the tax for the amount which is been deducted from last employer(28 % tax from jan to june) ???????????

Please clarify..

Yes...it's a single tax year and you should receive a rebate/refund.  You have more than 182 Days in Malaysia in that tax year under appropriate visas. It doesn't matter if you worked for two companies or if there was a longish (> 14 day) absence.

http://lampiran1.hasil.gov.my/pdf/pdfam/PR6_2011.pdf  Look at 6.6.1 (on page 4)

"6.6.1
In Malaysia for 182 days or more in a basis year [Paragraph 7(1)(a) of the ITA 1967]
If an individual is in Malaysia in the basis year for a year of assessment for a period or periods amounting in all to 182 days or more, he is resident in Malaysia for that basis year."

And Example #3 (Angeline) "Angeline was a resident in Malaysia for the basis year for the year of assessment 2010 since she was present in Malaysia for periods amounting to more than 182 days in the year 2010.
Note: The period of stay in Malaysia does not have to be consecutive days."

Thank You So Much for your response..
My main concern was about the rebate/refund (28% tax which i have already paid from jan to june 2019).
So As per you i will be getting the refund back when i will be filing tax.

Thank you So much once again for your prompt response.

Hi Gravitas & All,

Can u pls help me understand tax calculation & tax linking for my case as below,

1) I have started working in Malaysia from Aug15,2019, so i would not be able to complete 182 days hence from Aug'2019 to Dec2019 my tax deducted would be 28% right ?
2) Is it okay for me to take more than 14 days leave (example : 7 days in Oct 2019 + 10 days in December) = Total 17 days since by any ways I would not able to complete 182 days criteria and become tax resident for 2019 ?
3) From Jan'2020 until completion of 182 days around July 2020 would I still be taxed at 28% again ?
4) Also from Jan'2020 until 182 days completion around July2020 if I take less than 14 days, I would become a tax resident for 2020 right ?
5) Will I still be able to link tax years 2019 (with more than 14 days outside Malaysia in 2019) & year 2020 in which I have attained tax resident ?
5) After I have become tax resident in 2020 (stayed greatest than 182 days in 2020), can I take leaves more than 14 days or do I still need to keep mind of not exceeding 14 days even after becoming tax resident ?
5) Also, if years 2019 & 2020 can be linked then I would need to file return around Apr2021 or will need to claim my returns if I leave Malaysia permanently in 2020 let's say Nov'2020 right (In this case would my overpaid tax in 2019 be claimed back) ?

Really appreciate all your replies and Thanks in Advance !!

Surender1775 wrote:

Hi Gravitas & All,

Can u pls help me understand tax calculation & tax linking for my case as below,

1) I have started working in Malaysia from Aug15,2019, so i would not be able to complete 182 days hence from Aug'2019 to Dec2019 my tax deducted would be 28% right ?

Yes.

Surender1775 wrote:

2) Is it okay for me to take more than 14 days leave (example : 7 days in Oct 2019 + 10 days in December) = Total 17 days since by any ways I would not able to complete 182 days criteria and become tax resident for 2019 ?

Of course it's "okay". Unless you plan to try and link later. Then when and how much of a break you took might impact things.

Surender1775 wrote:

3) From Jan'2020 until completion of 182 days around July 2020 would I still be taxed at 28% again ?

Yes, I think until July 4th at which point (without holidays outside Malaysia) you would reach 182 days.

Surender1775 wrote:

4) Also from Jan'2020 until 182 days completion around July2020 if I take less than 14 days, I would become a tax resident for 2020 right ?

The 14 days takes away from your necessary 182 days. You would have to stay and additional 14 days (July 18).

Surender1775 wrote:

5) Will I still be able to link tax years 2019 (with more than 14 days outside Malaysia in 2019) & year 2020 in which I have attained tax resident ?

See example 8 Page 10. http://lampiran1.hasil.gov.my/pdf/pdfam/PR_11_2017.pdf

You can only link with a situation of actual physical presence  in Malaysia on December 31, 2019. You ten days breaks up the permissable (14 day absence).  So if your December Holiday included New Years eve...you'd lose the capability to link.  I think this is critical (See example 9 vs. 10).

Surender1775 wrote:

6) After I have become tax resident in 2020 (stayed greatest than 182 days in 2020), can I take leaves more than 14 days or do I still need to keep mind of not exceeding 14 days even after becoming tax resident ?

Yes you can take more leaves...but if you want tax residency for future years and do not have 182 days in that year when your holidays are may make a difference in linking.

Surender1775 wrote:

7) Also, if years 2019 & 2020 can be linked then I would need to file return around Apr2021 or will need to claim my returns if I leave Malaysia permanently in 2020 let's say Nov'2020 right (In this case would my overpaid tax in 2019 be claimed back) ?

You would have to claim for that tax year[2020 and linked 2019] in Apr 2021 and would then get a refund of overpaid taxes.

If however you had qualified directly for this year you would get the refund For THIS year and also have your tax rate adjusted for next year. You don't though.

Hi,

Thanks for your replies !!
In response to above query , here are my leave
dates in Dec2019 are Dec 10-20 and do include Dec31st, 2019 and I would be also physically present in Malaysia on Dec 31st.

So finally trying to understand, by taking 17 days of leave in 2019 and by taking 14 days of leave in 2020 and fulfilling 182+14 days in 2020, would I be able to link 2019 year having taken 17 days of leave and year 2020 for which I have taken only 14 days of leaves allowed and have attained tax resident criteria while I file my returns in 2021 ?

Yes You would qualify for both your 2020 period (based on consecutive days to 182...given the allowable waiver of a total of 14 days for social visits). To make up for those days you'll need a minimum 196 days for 2020 from  January 1 to the day of departure (sometime @ July 18...though check on that).

Now if you have any period of a full day or more in the preceding or following year that links to your qualifying period that year is also linked. See Example 8 (on pp. 10) in the HASIL examples provided on the link.  That individual did not qualify for the preceding year based upon total days. But one day overlapped with their qualifying residency year. That allowed them to also qualify for residency that previous year. Examples 9 and 10 also provide some clarity.

I would be very careful about not violating the 14 day limit in your qualifying year (2020) though. If you are even a single day more you would not be able to link and may even have to start counting at the end of that holiday.

Hi,
Thanks for the response, but there's one thing I am still trying to understand in example 8 (pp10), His total number of days in Malaysia should be 23 days right (22+1) but i see that his stay in Malaysia was considered as 1 day only,
Could you please suggest/help me understand this consideration ?
Thanks in advance 😊

Okay...here's what I think they are saying - a stay from another year can be linked to qualify you if you have a qualifying period of 182 consecutive days in another year. You have 14 days total within that period (not just the qualifying year but the linked year) that you can use for social visits outside.

He has 12 continuous days out before his qualifying year (355 days). Thus the 6 days outside the year before cuts him off from those early  December days (he cannot count those 22). Fortunately he came back to Malaysia for 1 day in December that year.

Ok Thank you again for quick reply !!
Sorry for asking a lot of questions but one last question if I get this correctly,

1) I would not be able to complete 182 days in 2019 since (started working Aug 15, 2019) and  plan to use my 14 days of leave in 2019 and would be out of Malaysia during below dates ,
Oct 25-Oct29 ( 4 days) & Dec 11-21 (10 days) = Total 14 leave days in 2019, so my leave dates as above for 2019 should be fine right since I would be physically present in Malaysia on Dec31st 2019 right ?

2) I would also use 14 days of leave in Feb 2020 and would be out of Malaysia but plan to attain tax residency by fulfilling (182+14 days) in 2020 criteria by July2020, this is should be fine right ?

3) Considering above scenario, would I be able to link years 2019 (with 14 leaves used up) & 2020 year (with 14 leaves used up) after completing 182+14 days in 2020 and attaining tax residency or will not be able to link both years ?

Yes...provided you do all off the above to the letter.  You are cutting it close as you can...but as I read the rule you can do this.

But given that you are trying to cut thing so close I would suggest speaking to a a tax lawyer.

Hello cinnamonape,

Utilized the above example, if he has completed his 182 days + 14 days in 2020 to link with tax year 2019 and obtain tax resident status for both 2019 and 2020; after that, say in Oct 2020, can he continue to take leave/social visit outside of Malaysia on top of the 14 days taken?

Also, can you please advise in case the temporary absence is due to business travels in relation to his job in Malaysia, what documents we need to provide to prove such temporary absence and does not count towards the 14 days social visit?

Thanks a lot.

One does not "lose" the tax resident status for 2020 if one takes leave, or even if one exits the country entirely once one has attained the 182 days (the 14 days being excused absences within that period...they must still be "made up"). However if one is attempting to gain tax residency in 2021 those additional absences may make a difference. One may not be able to "link".

I have no idea about business travels. It's likely somewhere in the Hasil guide.

cinnamonape wrote:

One does not "lose" the tax resident status for 2020 if one takes leave, or even if one exits the country entirely once one has attained the 182 days (the 14 days being excused absences within that period...they must still be "made up"). However if one is attempting to gain tax residency in 2021 those additional absences may make a difference. One may not be able to "link".

I have no idea about business travels. It's likely somewhere in the Hasil guide.

Hi cinnamonape,

Please help me on this specific scenario:

I moved to Malaysia on 10 Nov 2019. Planned to be outside of Malaysia for social visit as below:

Holiday 1 in 2019: 2 Dec to 5 Dec (2 full days In between counted)
Holiday 2 in 2020: 18 Jan to 2 Feb (14 full days in between counted)
Holiday 3 in 2020: 19 Oct to 25 Oct (5 full days in between counted)

Questions:
1. For 2019 I will be taxed at 28% due to non-tax resident. If I take all 3 holidays as above, will I be able to link 2019 with 2020 and claim back tax in 2021?
2. If I take holiday 1 and 2, will I be able to link? Does the 14 days rule count total of social visits in 2019 and 2020 or only count for 2020?
3. Does the 14 days rule count for first 182 days of 2020 until I am qualified as tax resident in 2020 or should count for full calendar year 2020?

I fully understand the 14 days is for linking purpose between 2 tax years.

Thanks so much for your help!

gromitmtl wrote:

Please help me on this specific scenario:

I moved to Malaysia on 10 Nov 2019. Planned to be outside of Malaysia for social visit as below:

Holiday 1 in 2019: 2 Dec to 5 Dec (2 full days In between counted)
Holiday 2 in 2020: 18 Jan to 2 Feb (14 full days in between counted)
Holiday 3 in 2020: 19 Oct to 25 Oct (5 full days in between counted)

Questions:
1. For 2019 I will be taxed at 28% due to non-tax resident. If I take all 3 holidays as above, will I be able to link 2019 with 2020 and claim back tax in 2021?
2. If I take holiday 1 and 2, will I be able to link? Does the 14 days rule count total of social visits in 2019 and 2020 or only count for 2020?
3. Does the 14 days rule count for first 182 days of 2020 until I am qualified as tax resident in 2020 or should count for full calendar year 2020?

I fully understand the 14 days is for linking purpose between 2 tax years.

I think your situation is similar to #8  (Hughes) in the HASIL guide.

http://lampiran1.hasil.gov.my/pdf/pdfam/PR6_2011.pdf

Hughes was definitely qualified in the year 2010 as there was 182+ consecutive days.

That matches your situation for 2020. From Feb 2 to October 19 you have something like 259 consecutive days. That's more than enough to qualify for 2020 basis year. But you actually have more continuous days since your holiday was under 15 days ("no more than 14 days"). Thus Jan 1-Jan 18 are all part of your count. So...277 days.

So can you (or Hughes) link the previous year?

He spent 10 days temporary absence in 2010 - which does not exceed the 14 days allowable. Your holidays in 2020 are right on the 14 days so also permitted. You will (hopefully) not EXCEED 14 days though will be close.

Now can Hughes link. One might think NOT since he also took a 6 day holiday in Singapore which would mean 18 days holiday...beyond the limit.  But according to the HASIL chart his one day back in Malaysia  during 2009 just before his 12 day holiday is sufficient to link him for that year to 2010. He only spent a total of 23 days in Malaysia in 2009...but that one day is sufficient to make him a tax resident for 2009 as well.

I quote "Hughes was a resident in Malaysia for the basis year for the year of assessment 2009 because he was in Malaysia for 1 day (29.12.2009) in 2009 (that period), which is linked to a period of more than 182 consecutive days in the year 2010 (such period), throughout which Hughes was considered to be in Malaysia although he was temporarily absent for 12 days on a social visit. The temporary absence is considered as part of that period and such period as the social visit did not exceed 14 days and Hughes was in Malaysia before and after the temporary absence."

Hughes was a resident in Malaysia for the basis year for the year of assessment 2009 because he was in Malaysia for 1 day (29.12.2009) in 2009 (that period), which is linked to a period of more than 182 consecutive days in the year 2010 (such period), throughout which Hughes was considered to be in Malaysia although he was temporarily absent for 12 days on a social visit. The temporary absence is considered as part of that period and such period as the social visit did not exceed 14 days and Hughes was in Malaysia before and after the temporary absence.

So your situation is broadly similar. You qualify for 2020...have not exceeded your allowable holiday limit, and also have more than 1 day in 2019 (25 in fact) that link with "eligible days" in 2020. Those days go right back to January 1st...and they are contiguous with 25 days in December in Malaysia.  So you are eligible for tax resident status in 2019 too.

So to your questions.
1) Yes   2) Yes  and the 14 day maximum only applies to the basis year.

3) I'm not sure I understand the question. To obtain tax residency you must have 182 continuous days within the country... or more if you take a leave. Lets say you are in Malaysia January 1st to July 2nd but have taken a leave of fourteen days outside. From the calendar dates it might seem you have your 182 days but 14 of those days don't count...your were outside. So you need to at least be in Malaysia until July 16th (196 calendar days from January 1st).

Now that can be ANY 182 Day unit...it can start in April and run until October.  But to link the days from the year before or after the days  must connect with that 182 day (or more) section.

Oh...and if you (or Hughes) exceed those 14 days the days before that get "cut off".  You'd still qualify for 2020...but any days prior to that "gap"would have to accumulate 182 days in the previous year (2019) on their own merit. They could not be linked.

So lets say your days run 15 (oops). Then continuous days before January 1 2020 back to about June 28th, 2019 would be needed  to accumulate 182 days (with 2 day holiday) in that year (2019). That unit would thus qualify on it's own merits. There could be breaks of up to 14 days total in that period.

There are some weird cases where one doesn't have to have 182 day...but only 90. But these are counted over 4 or 5 year periods (see later in the HASIL guide). You have to work for a minimum of 4 years in Malaysia to qualify for one of these techniques to get tax residency.

cinnamonape wrote:

Oh...and if you (or Hughes) exceed those 14 days the days before that get "cut off".  You'd still qualify for 2020...but any days prior to that "gap"would have to accumulate 182 days in the previous year (2019) on their own merit. They could not be linked.

So lets say your days run 15 (oops). Then continuous days before January 1 2020 back to about June 28th, 2019 would be needed  to accumulate 182 days (with 2 day holiday) in that year (2019). That unit would thus qualify on it's own merits. There could be breaks of up to 14 days total in that period.

There are some weird cases where one doesn't have to have 182 day...but only 90. But these are counted over 4 or 5 year periods (see later in the HASIL guide). You have to work for a minimum of 4 years in Malaysia to qualify for one of these techniques to get tax residency.

Wow, thank you so much for the very detailed answer, such a bless having you in this forum.

What I meant for my question 3 is that, if I already get my resident status after 182 +14 days so will be somewhere mid Jul 2020 (due to social visit out of Malaysia from 18 Jan to 2 Feb), then I take my other social visit of 5 days from 19 Oct to 25 Oct --> this makes my total days out of Malaysia for social visits to 19 days. In this case, will I be able to link 2019 with 2020 to be tax resident in 2019?

In other words, does the 14 days rule count until I get the resident status in 2020 or count until end of 2020?

Thanks again.

You don't lose the qualifying basis year year by subsequent (following)  social visits home. ANY 182 (plus additional "replacement days" for up to 14 days on leave)  period continuous residency within the year qualifies you.

And you have qualified for  the previous year by linking it with THAT 182 day period. What happens after that is not relevant to qualifying for linking 2019 to your qualifying period (2020).

An example of how they ignore days before (and after) the qualifying period of 182 Days is the example in the guide #7. You'll see that they ignore the first days of January when the individual was in  Japan. They start counting on the first day of the qualifying period...then look for any accumulated 15 days or more. She only had 10 breaking up her qualifying period from her linked period. But if they had counted those days in January BEFORE her qualifying period (i.e counting by calendar year) she would not have qualified.

But to be succinct you have your qualifying 182 days in 2020 and can link to 2019 because no more than 14 days holiday have been taken WITHIN that period- so that December 31, 2020 is allowed to be part of that continuous period. All you need is one day in  the prior year linked to link the whole year. I know - weird regulation.  But it is what it is.

But what happens AFTER that continuous period in 2020 is not relevant to 2019. You could even go back home permanently after those 182 days.

However if you stay for 2021 what happens afterwards is relevant to linking from 2020 to THAT year.

********

The HASIL guide is woefully unclear about three year cycles...but here's my guess. Let's say you took that holiday you are planning in October (5 days)  and you were intent on linking with 2121.  So you have your qualifying period from 2 Feb to 19 Oct. (@ 260 days)...then you have a 5 day interruption.

Is that placing your qualifying period at risk? 

NO. You can start the "counting clock" from 2 Feb...it's not 14 days limited per calendar year. It must be MORE than 14 days interrupting your continuous period cycle.  If you only took that 5 day holiday and continue working until  1 Jan 2021 you get the wonderful benefit of having tax residency for all of 2021 by linking.

BUT if you accumulate more than 14 days AFTER October 19 to Dec 31 you risk the ability to link 2021 to your qualifying period.

So keep your holidays outside Malaysia AFTER October 25 below 9 days. Don't continue any holiday into 2021 that would also push you over those 9 days. For example, if you took Christma/New Years in Singapore for 9 days to Dec 31, 2020...then accidentally stay in Singapore for ONLY Jan 1, 2021 - it makes your total after your qualifying period 15 Days that is too long of a break and disqualifies you from linking.

What do you mean by appropriate visa..

My first visa got cancelled  from my previous employer.
I have got a new Visa from current employer..
Hope it wont be problem