マレーシアにおける税務上の居住者とは何か、これを正式なＨＰで確認してみました。
あちこちのブログに書いてある事、聞いた事、それはそれとして正式な文書、あるいはホームページで自ら確認する事は大切だと思います。
The Department of Inland Revenue Malaysia マレーシアの内国歳入庁、国税局というのでしょうか、そのホームページで調べてみました。
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Resident Status
1. Resident Status of Individuals
For tax purposes, the tax residence status is determined by the duration of stay in Malaysia, and is not bound by reference to the nationality or citizenship. If a person stays in Malaysia for at least 182 days (not necessarily consecutive) in a calendar year, he would be treated as a resident. However, there are other conditions where the individual can be treated as a resident even if he stays for less than 182 days.
An individual is resident in Malaysia in the basis year of assessment if he:
i. is in Malaysia for not less than 182 days in the relevant basis year,
ii. is in Malaysia for a period of less than 182 days in the basis year and that period is linked to another period where he is continuously in Malaysia for not less than 182 days immediately before or after the relevant basis year. Where temporary absence occur, the period of temporary absence can be taken to form part of such period, where he is in Malaysia, immediately prior to or after the temporary absence,
iii. is in Malaysia for not less than 90 days (need not be consecutive) in the basis year and is resident or has been in Malaysia for 90 days or more in 3 out of the 4 preceding years of assessment; or
iv. has not been in Malaysia in the relevant basis year but he is deemed to be resident in Malaysia in the relevant basis year if he is resident in Malaysia in the following basis year and also in the each of the 3 basis year immediately preceding the relevant basis year.
Example 1 : Resident Status
John arrived in Malaysia on 1.4.2003 and stayed on until 15.11.2003 (total 229 days). Hence, John is resident for the year of assessment 2003 since he stayed in Malaysia for more than 182 days in the year 2003.
2. Resident Status of Companies
A company is deemed to be resident if at any time during a basis year for a Year of Assessment, the management and control of its business is exercised in Malaysia.
