Question

John, an American engineer, arrived in Malaysia on a five year contract with a multi-national corporation based in Kuala Lumpur on 1 October 2008. His pattern of stay is as follows:

Dates                                                  Place of stay Number of days

1.10.2008- 31.12.2008                        in Malaysia 92

1.1.2009 - 31.1.2009                          in Malaysia 31

1.2.2009 - 14.2.2009                           in the United States

(visit family) 14

15.2.2009 - 31.7.2009                         in Malaysia 167

1.8.2009 - 7.8.2009                             in Singapore                             7

8.8.2009 - 31.12.2009                         in Malaysia 146

1.1.2010 - 31.1.2010                          in Malaysia 31

1.2.2010 - 31.5.2010                           in United Kingdom

(official) 120

1.6.2010 - 31.7.2010 in Malaysia 61

1.8.2010 - 30.10.2010                     in the United States

(official) 91

31.10.2010- 31.12.2010 in Malaysia 62

1.1.2011 - 30.4.2011                          in Tokyo

(official) 121

1.5.2011 - 31.7.2011                          in Malaysia 92

1.8.2011 - 31.12 2011                        in the United States

(official) 153

1.1.2013 -1.5.2013                             Malaysia 121

1.1.2014 - 28.2.14                               Malaysia 60

Mr Edison’s wife became seriously ill with cancer in July 2009 and had to go for treatment in Singapore in August 2009.

He terminated his contract prematurely and left Malaysia for good on 28 February 2014 to the United States as he wanted to spend more time with his wife and family.

Required:

Determine the residence status of John Edison for the years 2008 to 2014.   

P/s : EXAMPLE ANSWER WILL BE IN TABLE LIKE I HAVE PREPARED BELOW . THANK YOU .

Year	Total days present in Malaysia	Status resident or non-resident	Section Section 7(1)(a) / Section 7(1)(b) / Section 7(1)(c) / Section 7(1)(d)	Explanation
2014	181 Days	Non resident	Section 7(1)	Renuka is not considered as the resident of Malaysia for tax purposes as she had lived in Malaysia for 181 days only in 2014.
2015	170 Days	Non resident	Section 7 (1)	Renuka is not considered as the resident as he had lived for less than 90 days.

                                                                                                        

Answer 1

Year	Total Present Day in Malaysia	Status	Section	Explanation
2008	168	Non-Resident	7(1)a	John Edison is not considered as the resident of Malaysia for tax purposes as he had lived in Malaysia for 168 days only in 2008.
2009	299	Resident	7(1)a	John Edison is considered as the resident of Malaysia for tax purposes as he had lived in Malaysia for more than 182 days in 2009.
2010	123	Non-Resident	7(1)a	John Edison is not considered as the resident of Malaysia for tax purposes as he had lived in Malaysia for 62 days only in 2010.
2011	92	Non-Resident	7(1)a	John Edison is not considered as the resident of Malaysia for tax purposes as he had lived in Malaysia for 92 days only in 2011.
2012	0	Non-Resident	7(1)a	John Edison is not considered as the resident of Malaysia for tax purposes as he had lived in Malaysia for 0 days in 2012.
2013	181	Resident	7(1)c	John Edison is considered as the resident of Malaysia for tax purposes as he had lived in Malaysia for more than 90 days in 2013 and he has lived more than 90 days in previous 3 assesment years out of total 4 assessment years.
2014	0	Non-Resident	7(1)a	John Edison is not considered as the resident of Malaysia for tax purposes as he had lived in Malaysia for 0 days in 2014.