Leanne Elizalde, a ballet instructor from the Philippines has the following periods of stay in Malaysia: Year
Question:
Leanne Elizalde, a ballet instructor from the Philippines has the following periods of stay in Malaysia:
Year | Period of Stay | Number of Days |
2014 | 1.12.2014 — 15.12.2014 | 15 |
2015 | 1.3.2015 — 15.12.2015 | 290 |
2016 | 1.2.2016 — 30.11.2016 | 334 |
2017 | 1.3.2017 — 31.5.2017 | 92 |
2018 | 1.1.2018 — 30.4.2018 | 120 |
2019 | None in Malaysia | Nil |
Required:
Determine the residence status of Leanne Elizalde for YA 2014 to YA 2019.
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 a 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. |
Fundamentals of Investments Valuation and Management
ISBN: 978-0078115660
7th edition
Authors: Bradford Jordan, Thomas Miller