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Personal Income Tax YA 2021: Tax Relief and Rebates

An individual is regarded as tax resident is he meets any of the following conditions:

• The individual is in Malaysia for at least 182 days in a calendar year

• The individual is in Malaysia for a period of less than 182 days during the year but that period is linked to a period of physical presence of 182 or more “consecutive” days in the following or preceding year. Temporary absences from Malaysia due to the following reasons are counted as part of the consecutive days, provided that the individual is in Malaysia before and after each temporary absence such as treatment for ill-health, business trips and social visits not exceeding 14 days.

• in Malaysia for 90 days or more during the year and, in any 3 of the 4 immediately preceding years, he was in Malaysia for at least 90 days or was resident in Malaysia; or

• resident for the year immediately following that year and for each of the 3 immediately preceding years.



Deadlines Reminder: 30 April 2022

Type of Form

Details

FORM BE

Resident Individuals with Non-Business Income

FORM M

Non-Resident Individuals

FORM BT

Resident Individuals (Knowledge/ Expert Worker)

FORM MT

Non-Resident Individuals (Knowledge Worker)

Deadlines Reminder: 30 June 2022

Type of Form

Details

FORM B

Resident Individuals with Business Income


Source: https://www.hasil.gov.my/en/






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