Is 183 Days required to be consecutive in an Year ?

Hi ,

  Thanks for your quick replies. I'm an Expat started working in Malaysia and My Employment pass is started on 22nd April 2019 (My Taxable working day started on 15th of April). I travel to My Country once in 45  days for 4-5 days . So , My concern is to be qualified as Tax resident , Do I need to stay consecutive 182 days in Year 2019 (From April 22 to or Dec 2019) ?

Not consecutively. It must be a total of 182 days  In a basis year. You'll find some examples here http://lampiran2.hasil.gov.my/pdf/pdfam/PR_11_2017.pdf
BTW any part of a day that you are present in Malaysia counts as a full day. However, you must be on a real visa or longer term pass...not a tourist pass.

Thanks for the reply with such a great article.