An individual is regarded as tax resident, if he/she meets any of the following:
earning above RM34,000 per year (after EPF deductions) or RM2,833. 33 per month (after EPF deductions)
earning bove RM38,202.25 per year (before EPF deductions) or RM3,183.52 per month (before EPF deductions)
While taking all benefits, allowances, bonuses, overtime and commissions into consideration, he/she is:
in Malaysia for at least 182 days in a calendar year
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.
Temporarily absences from Malaysia due to the following reasons, it will be counted as part of the consecutive days:
business trips
health treatment for illness
social visits not exceeding 14 days