PAT 3033: PENCUKAIAN LATIHAN: TARAF PEMASTAUTIN

Question 1 Mrs Endang arrived in Malaysia for the first time on 1 March 2005 when she accompanied her husband who was assigned to Malaysia as an Advisor to the Indonesian Ambassador in Kuala Lumpur. The pattern of stay for Mrs Endang in Malaysia are listed below. 1 Mar 2005 31 Mar 2005 12 Apr 2005 31 Dec 2005 1 Oct 2006 31 Dec 2006 1 Oct 2007 20 Dec 2007 4 Jan 2008 17 June 2008 4 Jul 2008 31 Dec 2008 1 Jan 2009 31 Mar 2009 Since she has a Master Degree in Economics, she secured a job with Kolej Putra in Kuala Lumpur as a lecturer on 15 March 2005. She was in Malaysia until 31 March 2005 when she left for Singapore attending a Seminar in Economics. She arrived in Malaysia on 12 April 2005. On 31 December 2005 she left for Indonesia to visit her mother who was hospitalized in Hospital Nasional Indonesia and return to Malaysia on 1 October 2006. She left Malaysia again on 31 December 2006 to take care of her bedridden mother. She was in Indonesia until 30 September 2007. Mrs Endang went to Australia on the 20 December 2007 to attend a conference in Global Economics sponsored by Kolej Putra. She came back to Malaysia on 4 January 2008. On 17 June 2008 Mrs Endang and her family went to Singapore for a holiday and came back to Malaysia on 4 July 2008. Mrs Endang completed her term of employment on 31 March 2009 and left Malaysia for good on the same day. Required: a. Determine the residence status of Ms Endang for the relevant years of assessment until the year of assessment 2009. b. Briefly explain the meaning of temporary absence under Sec 7(1)(b) of Income Tax Act 1967.

Question 2 Tentukan taraf pemastautin Yin Sing bagi tahun-tahun taksiran berkenaan. Yin Sing telah tiba di Malaysia pada 01 Nov 2001. Berikut adalah pola pergerakan Yin Sing sepanjang berada di Malaysia. Tempoh 01 Nov 2001 31 Jan 2002 01 Feb 2002 30 Jun 2002 01 Jul 2002 31 Jul 2002 01 Ogos 2002 31 Nov 2002 01 Dis 2002 31 Mac 2003 01 Apr2003 15 Apr 2003 16 Apr 2003 31 Jul 2003 01 Ogos 2003 30 Nov 2004 01 Dis 2004 31 Mac 2005 01 Apr 2005 14 Apr 2005 15 Apr 2005 15 Jul 2005 16 Jul 2005 30 Apr 2006 01 Mei 2006 31 Jul 2006 01 Ogos 2006 31 Jan 2008 01 Feb 2008 15 Ogos 2008 Tempat Malaysia Thailand Malaysia Thailand Malaysia Hong Kong Malaysia Singapura Malaysia Australia (Seminar) Malaysia Hong Kong Malaysia Thailand Malaysia Bil Hari 92 159 31 122 121 15 107 487 121 14 92 289 92 549 196

Question 3 a. Nyatakan empat (4) keadaan yang membolehkan seseorang individu mendapat taraf pemastautin di Malaysia menurut ACP 1967. b. Bagi tujuan percukaian, nyatakan tiga sebab utama kepentingan taraf pemastautin seseorang ditentukan. c. Bagaimanakah taraf pemastautin bagi syarikat atau organisasi ditentukan pada sesuatu tahun taksiran? d. Tentukan taraf pemastautin Encik Khai bagi tahun taksiran 1998 hingga 2004. Encik Khai tiba di Malaysia pada 30 Julai 2004. Berikut adalah tempoh beliau berada di Malaysia.

Tempoh 01 Dis 1997 30 Dis 1997 01 Apr 1998 30 Sept 1998 01 Jan 1999 30 Apr 1999 01 Dis 2000 31 Dis 2000 01 Jan 2001 10 Jul 2001 02 Sept 2001 11 Okt 2001 03 Apr 2002 05 Jul 2002 03 Apr 2003 15 apr 2003 18 Jan 2004 31 Jan 2004 01 Feb 2004 07 Feb 2004 08 Feb 2004 30 Jun 2004 01 Jul 2004 14 Jul 2004 15 Jul 2004 31 Jul 2004 Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia

Tempat

Bercuti di Singapura Malaysia Finland menghadiri seminar Malaysia

Question 4 Mr Teng, a Malaysian citizen, decided to accept a lucrative offer by a petroleum company in Brunei. He left Malaysia on November1, 2001 and worked for two years in Brunei. When his contract ended, he came back to Malaysia on 15 November 2003. He has not left Malaysia since then. Determine Mr Tengs tax residence status for the years of assessment 2001 to 2003, stating the conditions and the relevant provisions of the Income Tax Act 1967.

Question 5 Mr Balmuru first came to Malaysia on 28 September 2002. His pattern of stay in Malaysia is as follows: 28 Sept 2002 31 Dec 2002 01 Mar 2003 31 May 2003 01 Jul 2004 21 Dec 2004 01 Jan 2005 15 Apr 2005 01 Jun 2006 31 Aug 2006 01 Jan 2008 31 Dec 2008 01 Jan 2009 30 Nov 2009 01 Dec 2009 31 Dec 2009 01 Jan 2010 30 Jun 2010 21 Nov 2010 30 Jun 2011 Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia Japan attend a course sponsored by company Malaysia Malaysia Malaysia

Required: Determine the residence status of Mr Balmuru from years of assessment 2002 to 2011, and quote the relevant sections to support your answer.

Question 6 An Indonesian citizen, Sukrono, came to Malaysia for the purpose of managing the operations of a branch company. The following information pertains to his pattern of stay since his arrival. 21 Aug 2003 20 Dec 2003 21 Dec 2003 05 Oct 2004 06 Oct 2004 31 Dec 2005 01 Jan 2006 30 Jun 2006 01 Jul 2006 16 Dec 2006 17 Dec 2006 31 Dec 2006 01 Jan 2007 05 Apr 2007 25 Apr 2007 31 Mar 2008 Malaysia Brunei Malaysia India attend a course related to his job Malaysia Thailand social visit Malaysia Malaysia

Required: Determine the residence status of Mr Sukrono for the relevant years of assessment, and giving reasons to support your answer.