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  • Resident Status Q3

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    Zale Ezekiel
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    The document details the travel patterns and periods of stay of an individual named Mohammad from 2013 to 2021. It includes the dates, locations visited, and number of days spent in each location for each year. The summary analyzes which section of Malaysian tax law Mohammad would qualify as a tax resident under for each year based on the number of days spent in Malaysia. For most years where Mohammad spent more than 182 days in Malaysia, he qualified as a tax resident under Section 7(1)(a). For some years where fewer than 182 days were spent, other sections such as 7(1)(b), 7(1)(c), and 7(1)(d) were considered.

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    Resident status Q3

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    The document details the travel patterns and periods of stay of an individual named Mohammad from 2013 to 2021. It includes the dates, locations visited, and number of days spent in each location for each year. The summary analyzes which section of Malaysian tax law Mohammad would qualify as a tax resident under for each year based on the number of days spent in Malaysia. For most years where Mohammad spent more than 182 days in Malaysia, he qualified as a tax resident under Section 7(1)(a). For some years where fewer than 182 days were spent, other sections such as 7(1)(b), 7(1)(c), and 7(1)(d) were considered.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    12 views3 pages

    Resident Status Q3

    Uploaded by

    Zale Ezekiel
    The document details the travel patterns and periods of stay of an individual named Mohammad from 2013 to 2021. It includes the dates, locations visited, and number of days spent in each location for each year. The summary analyzes which section of Malaysian tax law Mohammad would qualify as a tax resident under for each year based on the number of days spent in Malaysia. For most years where Mohammad spent more than 182 days in Malaysia, he qualified as a tax resident under Section 7(1)(a). For some years where fewer than 182 days were spent, other sections such as 7(1)(b), 7(1)(c), and 7(1)(d) were considered.

    Copyright:

    © All Rights Reserved
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    of 3

    Year Period Pattern of Stay Count the date

    2013 30.04.2013 01.10.2013 Malaysia 1+31+30+31+31+30+1


    02.10.2013 31.12.2013 Japan (Courses) 30+30+31

    2014 01.01.2014 06.04.2014 Japan (Courses) 31+28+31+6


    07.04.2314 17.05.2014 Thailand (Meeting) (30-7+1)+17
    18.05.2014 31.07.2014 Malaysia (31-18+1)+30+31
    01.08.2014 30.09.2014 Malaysia 31+30
    01.10.2014 14.10.2014 Europe (Social Visit) 14
    15.10.2014 31.12.2014 Malaysia (31-15+1)+30+31

    2015 01.01.2015 07.08.2015 Malaysia 31+28+31+30+31+30+31+7


    08.08.2015 31.12.2015 Indonesia (Unpaid Leave) 24+30+31+30+31

    2016 1/1/2016 31/12/2016 Indonesia (Unpaid Leave) 366

    2017 01.01.2017 01.02.2017 Indonesia (Unpaid Leave) 31+1


    02.02.2017 31.12.2017 Malaysia 28+31+30+31+30+31+31+30+31+30+31

    2018 01.01.2018 30.10.2018 Malaysia 31+28+31+30+31+30+31+31+30+30


    31.10.2018 31.12.2018 Indonesia (contract leave) (31-31+1)+30+31

    2019 01.01.2019 31.12.2019 Indonesia (Contract Leave)

    2020 01.01.2020 30.09.2020 Indonesia (Contract Leave) 31+28+31+30+31+30+31+31+30


    01.10.2019 31.12.2019 Malaysia (31-1+1)+30+31

    2021 01.01.2021 30.04.2021 Malaysia 31+28+31+30

    x`
    Number of date Section
    155
    91
    155 7(1)(b)
    section 7 does not apply because mohammad is not resident of malaysia yet.
    96
    41
    75
    61
    14
    78 For year assessment (YA) 2014, mohammad will a tax resident by virtue of s7(1)(a)
    214 7(1)(a) because he was in Malaysia more than 182 days.

    219
    146 For year assessment (YA) 2015, mohammad will a tax resident by virtue of s7(1)(a)
    219 7(1)(a) because he was in Malaysia more than 182 days.

    366 not apply section 7 does not apply because mohammad is not resident of malaysia yet.

    32 For year assessment (YA) 2017, mohammad will a tax resident by virtue of s7(1)(a)
    334 7(1)(a) because he was in Malaysia more than 182 days.
    For year assessment (YA) 2018, mohammad will a tax resident by virtue of s7(1)(a)
    303 7(1)(a) because he was in Malaysia more than 182 days.
    62
    For year assessment (YA) 2019, mohammad will a tax resident by virtue of s7(1)(a)
    365 7(1)(a) because he was in Malaysia more than 182 days.

    273 because mohammad was tax resident for the preceding years (2017, 2018, 2019) and
    92 7(1)(d) mohammad was tax resident and mohammad was resident in the following years.
    because mohammad was in Malaysia 90 days and the preceding years (2016, 2017
    120 7(1)c and 2018) and mohammad was tax resident.
    nt of malaysia yet.

    by virtue of s7(1)(a)
    ays.

    by virtue of s7(1)(a)
    ays.

    nt of malaysia yet.

    by virtue of s7(1)(a)
    ays.
    by virtue of s7(1)(a)
    ays.

    by virtue of s7(1)(a)
    ays.

    2017, 2018, 2019) and


    the following years.
    ng years (2016, 2017
    t.

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