RESIDENCE STATUS OF INDIVIDUALS

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INLAND REVENUE BOARD MALAYSIA

RESIDENCE STATUS OF INDIVIDUALS

PUBLIC RULING NO. 6/2011

Translation from the original Bahasa Malaysia text

DATE OF ISSUE: 16 MAY 2011

RESIDENCE STATUS
OF INDIVIDUALS

INLAND REVENUE BOARD MALAYSIA

Public Ruling No. 6/2011
Date of Issue: 16 May 2011

CONTENTS

Page

1.

Introduction

1

2.

Related Provisions

1

3.

Interpretation

1

4.

Significance Of Residence Status

1

5.

Determination Of Residence Status

3

6.

Circumstances Determining Residence Status

4

7.

Dual Residence Status And Avoidance Of Double Tax Agreements

19

8.

Effective Date

19

DIRECTOR GENERAL'S PUBLIC RULING
A Public Ruling as provided for under section 138A of the Income Tax Act 1967 is issued for the purpose of providing guidance for the public and officers of the Inland
Revenue Board Malaysia. It sets out the interpretation of the Director General of
Inland Revenue in respect of the particular tax law, and the policy and procedure that are to be applied.
A Public Ruling may be withdrawn, either wholly or in part, by notice of withdrawal or by publication of a new ruling which is inconsistent with it.

Director General of Inland Revenue,
Inland Revenue Board Malaysia.

RESIDENCE STATUS
OF INDIVIDUALS

INLAND REVENUE BOARD MALAYSIA

Public Ruling No. 6/2011
Date of Issue: 16 May 2011

1.

This Ruling explains the determination of residence status of individuals.

2.

The provisions of the Income Tax Act 1967 (ITA 1967) related to this Ruling are section 7 and subsection 7(1B).

3.

The words used in this Ruling have the following meaning:
3.1

3.2

4.

“Non-resident individual” means an individual other than a resident individual. “Resident individual” is an individual resident in Malaysia for the basis year for a year of assessment as determined under section 7 and subsection
7(1B) of the ITA 1967.

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