Resident Status - Taxation
Essay by Minhuit • November 22, 2016 • Coursework • 375 Words (2 Pages) • 1,168 Views
Principles of Taxation
Year | Period of Stay in Malaysia / Indonesia | Number of Days | Resident Status |
2010 | 01 March 2010 - 31 March 2010 | 31 ( Malaysia ) | Resident |
2011 | 01 May 2011 - 31 December 2011 | 245 ( Malaysia ) | Resident |
2012 | 01 January 2012 - 31 January 2012 | 31 ( Malaysia ) | Resident |
2013 | 01 April 2013 - 15 May 2013 | 45 ( Malaysia ) | Resident |
01 Octorber 2013 - 28 November 2013 | 59 ( Malaysia ) | ||
2014 | 01 January 2014 - 31 December 2014 | 365 ( Indonesia ) | Resident |
2010
For the year of assessment 2010, although Janet was in Malaysia for only 31 days but she was a resident in Malaysia by virtue of paragraph Section 7 (1) (d). The reasons are because Janet was a resident in the basis year 2011, that is the following basis year and had been a resident for each of the 3 immediate preceding basis year which are 2007, 2008 and 2009.
2011
Janet was a resident in Malaysia for the year of assessment 2011 under section 7 (1) (a) , since she was physically present in Malaysia for periods amounting to more than 182 days in year 2011.
2012
Janet was a resident in Malaysia under section 7 (1) (b) for the year of assessment 2012 as he was in Malaysia for 31 days in 2012 ( that period ), which is linked by a period of more than 182 consecutive days in 2011, 245 days ( such period ), throughout which he was considered to be in Malaysia.
2013
Janet was a resident in Malaysia under section 7 (1) (c) for the year of assessment 2013. The reasons are she as in Malaysia for periods amounting to more than 90 days in the basis year 2013, and for 3 out of the 4 immediately preceding basis year, she was resident in accordance with section & of the ITA 1967 i.e. basis year 2012, 2011 and 2010.
2014
For the years of assessment 2014, Janet is deemed a resident in Malaysia pursuant to subsection 7 (1B) of the ITA 1967 because she is a citizen of Malaysia, she is employed in the public service and is exercising his employment outside Malaysia by virtue of her employment which requires her to carry out her duties overseas.
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