Switchover from DP to EP

Hi,
We moved to Malaysia couple of years ago. I am on EP and my spouse is currently on DP.  She is now looking for jobs and we need some clarification on malaysian DP to EP switchover processes. I have tried searching the forum but couldn't find required information and hence created a new post.

1. Is exit from Malaysia necessary for DP holder to convert DP to EP category II/III?
2. Once on EP from DP, will it be necessary to pay Non Resident tax of 28%?
3. Will it be required to serve cooling off period of three months on change of employer and switching from EP III to EP II?

Note - DP holder is in Malaysia for more than 2 years.

Any help in this regard will highly be appreciated.

Thanks,
Asim.

1. I dont think exit is required although there was a rule before - but so few people manage to get a job offer it would be hard to verify this.
2. Yes once having earnings the normal tax rules apply and 28% flat rate payable to start with
3. There is no cooling off for anyone if moving from Cat III to Cat II

https://esd.imi.gov.my/portal/pdf/TC-ES … r-2017.pdf

From what I have seen, foreigners who do manage to move across to an EP frequently quit their jobs after about one year because they find the working conditions etc. too tough.

@Gravitas - Thanks for swift response. That clarifies the doubts.
From the document you shared, cooling off period is to be honoured only in below two cases -
1. when switching an employer under same EP Category III visa i.e from EP category III to EP category III
2. Switching for Visit Pass(Temp Employment) to EP(all categories)