Tax computation in Malaysia EP

I got to know the taxation in Malaysia is 28% for first 184 days. And we are allowed to leave the country in this period for not more than 14 days.
I have couple of clarification in this regard:

1. This 14 days is at a stretch or we can break it and take the leaves to visit home country?

2. How is this 14 days calculated, for instance, I going on a vacation for 3 days 8, 9, 10 March (Friday, Saturday, Sunday). But practically I will be travelling on Thursday night (7th March to India) and Monday morning (11th March from India). So is this taken 5 days off or 3 days off while tax computation?

Thanks in advance.

The 14 day rule is only relevant if you arrived in Malaysia in 2018 and want to link tax year 2018 to tax year 2019.

Otherwise you just need to be in Malaysia for 182 days to become tax resident which in normal circumstances is about 2nd July 2019.

However, if you take days outside Malaysia, then you need to add those days to the 182 because you were not in Malaysia eg 3 days travel = 182 + 3 = 185 days ie  new qualifying date is about 5th July.

Only days where you are outside Malaysia for the whole 24 hrs are counted as absences.

Thanks for the response Gravitas..
So I can take 3 days off this month and 5 days in June to visit India

Related to this, and hoping Gravitas can help: If immigration in Malaysia do not stamp your passport when you return to Malaysia how are they able to know if your are in Malaysia?

For 2 of the 3 trips outside of Malaysia I have not received a re-entry stamp so am a bit concerned.

It's always best to get a passport stamp and I believe you can request this. But your passport should have been scanned.

Way back it was announced that LHDN and immigration databases where shared resource.

Saving your flight tickets and boarding passes is helpful.

Your employer can help by countersigning your travel schedule when  getting Certificate of Residence (COR) or doing tax returns, noting official and personal travel.

Are immigration taking fingerprints and photo at each entry now?

Hello Gravitas

Thanks for the reply. I have kept my boarding passes for the days I re-entered and I did get electronically fingerprinted each time I re-entered. I'm actually leaving Malaysia in two weeks so am a bit nervous with tax clearance. I have to give copies of every page of my passport, but obviously there are not stamps for all my re-entries.

Do you think it would be better to take boarding passes with me or would it be wise not to mention/make an issue of it?

Do you think scanning and fingerprinting is recorded at the tax office?

You need to take a travel schedule which is authorised by employer showing absences personal and official. They will know what to do.

I think there may now be an official form for doing this

Presumably you have done your 2018 tax return

I have not. My employer just told me to take the BE2019 forms. I haven't been yet though, with it being the weekend. I do have forms to do 2018 so will fill those in as well and take both 2018 and 2019 tax clearance form. I'll see if I can get the travel document as well.

This should help
http://blog.hendraptr.com/tax-clearance … -malaysia/

You only need to take 2018 BE form and leavers certificate CP21 plus supporting documents

As you are leaving early in tax year 2019 I recently saw information that the BE/M form is not now a requirement. It still is when leaving after 182 days

Thank you very much. Will talk to my HR.