Tax Resident last year, going to resign this year before 182 days

Hi All,

Need your advices here, I am a tax resident last year in 2018.

In this year, I went out for 10 days. I will be resigning before my 182 days this year.
I heard that I will be getting 28% tax flat rate from January-June salary which amounted to around 9000RM and I won't be getting the money back.

My new job will be in Singapore and need to start on July 1st.

Is this true? Is there anything I can do to get back the money?


Please kindly advise.

Thank you.

It is possible to link 2018 to 2019 dependent on when the absence(s) took place. Your tax office can advise whether you qualify.

Thanks for the reply Gravitas.

My situation is like this:
1) 2-9 Feb I traveled to Singapore, technically this is 6 days
2) 23-28 April I traveled to Vietnam, this is 4 days

So for this year, I went out from KL for 10 days in total.

For the last year, I served 182 days as I am in KL for the whole year 2018.

Could you elaborate what do u mean by "link 2018 to 2019 dependent on when the absence(s) took place."? So that I can have a better understanding when talking with the tax office.

So I have calculated that I need to stay till 12th July in order to qualify for 182 days.

But my new job will be starting in July 1st. If I leave before that, the total 28% tax would be amounted to around 10k. It's painful.

The shorter period (2019) has to be linked to a period of 182 consecutive days (potentially with max 14 days holiday allowable during that 182 +14 days? )

Example 5 is said to explain but it is a complicated area of tax which is why I suggest you talk to a tax officer

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

You don't say who told you there would be 28% tax for 2019.

I found out from 2 of my foreigner friends which they have high tax knowledge about LOL

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Thanks for the links! Indeed it's very complicated but I think it's similar to my case.

Please allow me to list down my information, I really do not know who else to turn into.

2018
> January I went out for 3 days
> June = 5 days
> August = 1 day
> Oct = 7 days
> Nov = 4 days
TOTAL = 20 DAYS

Already filed and got the receipt for tax filing for 2018

2019
> 2-9 Feb I traveled to Singapore, technically this is 6 days
> 23-28 April I traveled to Vietnam, this is 4 days
TOTAL --> 10 DAYS

Planning to work till June 15th as my last day and will leave KL on June 25th June as my new job require me to start working on 1st July in Singapore.

So does my case apply like the example 5?

Truly appreciate your insights on this.

There are different rules if you have been in kl for 3 tax years according to the brochure link earlier

This is only brainstorming and my own thoughts.

Your 182 consecutive days in tax year 2018 would appear to be the period 2nd July 2018 to 31st December 2018. During that time you took only 12 days ie August, October and November.

However, I guess need to subtract 12 days from 2nd July = about 21st June (when did you take holiday in June?) to find when the full consecutive days started taking into account absences

I don't think 2019 absences are relevant as its simply a "lesser" period than 182 days

What I am doing above is re-interpreting the general year linking process but backwards.

If initially coming to Malaysia after the beginning of July in the first tax year, to link the 1st and 2nd tax years all that is necessary is to ensure max 14 days leave during first 182 days of 2nd tax year 1st January to 2nd July (adding days taken outside Malaysia to 2nd July to reach total of 182)

What Example 5 does not show is any additional days other than at the end of the tax year (December).

This is why the example is not conclusive and tends to give the idea that all that is necessary is to take less than 14 days between two tax years (ie over year end December /January) .

There is a tax calculation app which may or may not assist.

Tax calculator
http://calcpcb.hasil.gov.my/index.php?&lang=eng