.

1. Ms HyeKyo a Korean citizen, was employed as Head of global operations for Gembira
Sdn Bhd from March 2012 to May 2017. He flew into Malaysia for the first time on 3
March 2012 and took the last flight from Malaysia to Korea on 20 May 2017.

The record of Ms HyeKyo’s stay in Malaysia is as follows:

Year Period in Malaysia Days

2012 3 March to 31 December 2012 304

2013 1 January to 8 January 2013 8

2014 8 October 2014 to 31 December 2014 84

2015 1 January 2015 to 4 May 2015 282

25 May 2015 to 9 June 2015 ( see note below)
22 June 2015 to 10 November 2015

2016 0

2017 10 January 2017 to 20 May 2017 131

In 2015, all of Ms HyeKyo’s temporary absences from Malaysia were for service-related
matters except for:
- from 5 May 2015 to 24 May 2015 (20 days) when he returned to Korea due to his mother’s
ill- health; and
- from 10 June 2015 to 21 June 2015 (12 days) when he left Malaysia for a social visit.

Required:
a) State, and give reasons, the residence status of Ms HyeKyo for each of the years
of assessment 2012 to 2017.

b) State and briefly explain three (3) comparisons for an individual being tax resident
and non-resident.

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2- Mr Ronan Keating first arrived in Malaysia to commence employment on 12/9/2014 and left
Malaysia permanently on 20/5/2017. An analysis of his passport shows the following:

Number of days

2014

12/9 - 31/12 In Malaysia 111

2015

1/1-31/5 In Malaysia 151

1/6 – 15/6 O u t o f M a l a y s i a o n 15
business trip

16/6 – 3/7 In Malaysia 18

4/7-20/12 O u t o f M a l a y s i a o n 170
business trip

21/12-29/12 In Malaysia 9

30/12-31/12 Out of Malaysia on holiday 2

2016

1/1-31/5 In Malaysia 152

1/6-30/6 Out of Malaysia on holiday 30

1/7-31/7 O u t o f M a l a y s i a o n 31
business trip

1/8-31/12 In Malaysia 153

2017

1/1-30/1 In Malaysia 30

10/3-20/5 In Malaysia 72

Required:
Determine the tax resident status of him for year of assessment 2014 until 2017. Give
reasons for your answers.

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7. Mr Mahmud, a Zimbabwe Citizen, arrived in Malaysia on 1 July 2013 and left Malaysia
permanently on 30 September 2017. Details of his stay in Malaysia are as follow:

Year Period of stay in Malaysia No. of Days

2013 1 July to 31 December 184

2014 1 January – 5 January 5

2015 3 June to 21 August 80

2015 1 September to 10 October 40

2016 1 April to 10 April 10

2017 21 March to 19 May 60

2017 1 June to 29 September 121

Required:

State and explain resident status of Mr. Mahmud from 2013 to 2017.

8- 1 (a) Mr Keisuke Honda, a Japanese citizen came to Malaysia on 1 January 2012. The
record of Mr Keisuke Honda’s stays in Malaysia have been as follows:

Period of stay No of days

1 January 2012 – 31 May 2012 (Malaysia) 151

29 December 2012 – 3 January 2013 (Social visit to Singapore) 6

7 July 2013 – 31 December 2013 (Malaysia) 179

1 January 2014 – 10 July 2014 (Malaysia) 192

2 September 2014 – 11 October 2014 (Malaysia) 40

11 March 2015 – 18 July 2015 (Malaysia) 130

5 January 2017 – 31 December 2017 (Malaysia) 361

1 January 2018 – 13 January 2018 (Japan) 13

Mr Keisuke Honda left Malaysia on 31.12.2017 and did not return.

Required:

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 State, with explanations the resident status of Mr Keisuke for year of assessment
2012 to 2018 (inclusive).

(b) On 8 October 2018 Miss Yuki took a 10 am flight to Singapore to attend a concert. On
9 October 2018 she took a return flight arriving at Kuala Lumpur International Airport at
11pm.

Required:

State, with explanations, the tax treatment of Miss Yuki’s visit to Singapore, under
the Malaysian residence rule.

MCQ past year:

1. Chris arrived in Malaysia for the first time on 1 September 2017. He was seconded to work
in Malaysia for a three-year period but, due to the ill-health of his wife, the secondment
arrangement had to be ended early and he left Malaysia permanently on 4 July 2018. Chris
was present in Malaysia during the entire period from 1 September 2017 to 4 July 2018,
with the exception of ten days in March when he visited relatives in Australia.

What is Chris’s tax residence status for each of the years of assessment 2017 and
2018?

Year of assessment 2017 Year of assessment 2018

A. Not resident Not resident

B. Resident Not resident
C. Not resident Resident
D. Resident Resident

2- James, a British citizen, arrived in Malaysia on 1 August 2017 to commence employment. He was
physically present in Malaysia until he left permanently on 10 July 2018, with the exception of 20
days in February 2018, when he was in Singapore meeting with his employer’s clients.

In which year(s) of assessment is James resident in Malaysia?

A 2017 only
B 2018 only
C 2017 and 2018
D Not a resident in either year

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