RESIDENCE STATUS FOR INDIVIDUAL

YA PERIOD OF STAY NO. OF DAYS STATUS & REASONS

Resident under Section 7(1)(a) because he was

YA 1 physically present in Malaysia for a period at
least 182 days

Resident under Section 7(1)(b) because he was

physically present in Malaysia for a short period
of xx days (date) is linked to/linked by to YA at
YA 2
least 182 days or more consecutive days. (The
temporary absence from (date) is assumed to
fall within proviso Section 7(1)(b)

Resident under Section 7(1)(c) because he was

physically present in Malaysia for a period at
YA 3 least 90 days in YA 3 and in 3 out of the 4
immediate preceding years, he was either
resident or in Malaysia for 90 days or more.

Resident under Section 7(1)(d) because he was

resident in the following YA (YA 5)and he had
YA 4 been resident for each of the 3 immediately
preceeding years (YA1-YA3) must also be a
resident

YA 5

Non Resident because he was in Malaysia of

YA 6 less than 182 days during the year and the
temporary absence is not permitted.

Single period :-

x/x/ = 182 days

OR

Multiple period :-

x/x/-x/x/ = 100 days

x/x/-x/x/ = 50 days

x/x/-x/x/ = 40 days

= 190 days
Linked to (following year) Linked by (preceding year).

Temporary absence :-