60 day rule for no income tax in tax year

I have two questions:

I will be moving to Kuala Lumpur later in the year but may only be resident in this tax year for less than 60 days. If I continue my employment next tax year will the period I am employed this year, if less than 60 days, be taxable at 28% or tax-free.

I presume that the first 183 days next year will have a 28% withholding tax. If I then work the whole of this tax year am I considered resident for tax purposes for the whole of the tax year or just the period after the qualifying 183 days? i.e first 183 days at 28% then the remainder of the tax year taxed as a resident or the whole of the tax year regarded as a resident and a tax refund for the difference between resident taxation and 28% taxation.


Thanks