1. Lecturer Name : Mr. Adnan Bin Ahmad
Student Name’s : Noryati Abdul Majid (PTM120700623)
Syahlizah Binti Eradi (PTM120700536)
Norsyaza Edmiza Noraslam Mano (PTM120700453)
Section : 9

2.  Individual must be physically present in that
calender yea, amounting to a minimum of
182 days.
 Single period; In the same years more then
182 days.
 Multiple period; 3 years being residence with
condition of “temporary absence”.

3.  a) attending conferences or seminars or
study abroads.
 b) Owing ill-health involving himself or a
member of his immediate family.
 c) Social visits (not exceeding 14 days in the
aggregate).

4.  Sets two ways;
 a) Linked by a period of 182 or more consecutive
days.
 Eg: -
 physical presence of at least 1 day on January 2011
(short period);
 A continuous period of at least 182 days from
31.12.2010 (long period).

5.  Linked to a period of 182 or more
consecutive days.
 Eg;
 The number of days in December 2011 (short
period) is linked to another period of 182
days more consecutive days (long period) in
the immediately following YA (2012).

6.  i) he must be in Malaysia for a period or
periods of 90 days or more in 2011
 ii) 3 out of 4 immediately preceding basis
years (2007-2010) is either:
 a) a resident; or
 b) in Malaysia for a period or periods of 90
days or more.

7.  To qualify for residence status:
 i) He must be resident in the following year
2012; and
 ii) 3 immediately preceding years (2008 to
2010) must also be a resident.

8. Resident Non - Resident
Tax : 0% - 26% Tax : 26% flat rate
Personal Relief : Self, Wife, Child Personal Relief : None
Rebate : If chargeable income
≤RM 35,000
Rebate : None
Income exempted from Tax :
Royalties from literary &
artistic work
Approved cultural performance
Music composition
Income exempted from Tax :
None