Income Tax

Hello,

What is the criteria to become a resident for Tax purpose ? Is it only 182 days in a calendar year ? I heard we need to be in Malaysia on December 30 and 31 apart from 182 days in order to become resident? Is that true? Kindly let me know.

Two tax years can be linked even if not in Malaysia on 31 Dec and 1 Jan. Rule changed in 2002.

So 182 days but e.g. 2014 can be linked to 2015 so tax is equalised over both years. Must not leave for more than 14 days social visit or days are zeroed and have to start counting again.