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Taxation in Malaysia

Autor:   •  August 4, 2015  •  Coursework  •  778 Words (4 Pages)  •  892 Views

Page 1 of 4

Subject Name:

FIN4334 Taxation 1

Topic:

Resident status  

Prepared by:

Lim Chiew Lian, Cheryll

Question 1

  1. Abdullah first arrived in Malaysia on 1.1.2009. His period of stays here in Malaysia commenced from the date he arrived till 31 July 2009 and left back to his home country permanently.

 Determine his tax resident status.

  1. James is citizen of this country (Malaysia) and during the year, his nature of work is that he needs to travel. The following are the particulars of his stays:

1.1.2010 – 30.3.2010

10.4.2010 - 10.10.2010

1.11.2010 – 31.12.2010

Determine his tax resident status.

  1. Muhammad is an accountant from Iran. During the course of his work in Malaysia, he has stayed here on the following days before leaving permanently to his home country:

1.3.2010 - 31.12.2010  

1.1.2011 – 1.3.2011

Determine his tax resident status.

  1. Muhammad is an accountant from Iran. During the course of his work in Malaysia, he has stayed here on the following days before leaving permanently to his home country:

1.3.2008 - 27.12.2008  

1.1.2009 – 1.3.2009

On 28.12.2008 till 31.12.2008, he is away to visit his spouse who was hospitalized for unknown reasons.

Determine his tax resident status.

  1. Me Ling’s stayed in Malaysia on the following days:

2005        1.1.2005 – 31.3.2005                

                16.4.2005 – 31.7.2005                

2006        1.12.2006 – 31.12.2006                

2007        1.1.2007 – 31.3.2007

                1.4.2007 – 16.4.2007

                17.4.2007 – 17.7.2007

2008        1.5.2008 – 10.6.2008

                1.7.2008 – 31.7.2008

                1.9.2008 – 20.9.2008

Determine her tax resident status.

Question 2

Mr. Danny works for the European Union and overseas its ASEAN projects located  in Malaysia. He has been present in Malaysia for the following periods in the years 2004 to 2011 inclusive

[pic 3]

Required:

State, giving reasons, whether or not Mr. Danny is resident or non-resident in Malaysia in each of the years 2004 to 2011 inclusive.

Question 3

An individual has the following residence history in Malaysia:

1.3.2000 – 20.3.2000  20 days

1.5.2001 – 15.8.2001  107 days

1.1.2002 – 30.9.2002  273 days

1.3.2003 – 31.10.2003  245 days

1.1.2004 – 20.4.2004  110 days

 You are required to determine his residence status for the YAs 2000, 2001, 2002, 2003, and 2004.

Question 4

Bernice first arrived in Malaysia on 1.11.2008 and left Malaysia permanently on 1.08.2012. Her pattern of stay was as follows:-

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