I was given an Income Tax form before furthering my studies Abroad. What is the purpose of the form?
A person's residency status is determined under the provisions of section 7 of the Income Tax Act 1967.
Civil servants or employees of statutory bodies of non-residents by reason of:
considered a resident in the base year for the year of assessment and subsequent base years during his absence in Malaysia.
Income from sources outside Malaysia received by a person in (a) or (b) above is exempt from income tax in Malaysia in accordance with the Act.
(Source from LHDN website - http://www.hasil.gov.my/)
Pursuant to Section 83 (4) of the Income Tax Act 1967, the employer must give the tax notice to the Director General within 1 month before the date of the officer leaving.
Updated:: 26/11/2020 [syazaliyana]
Chancellery Putra Building,
Universiti Putra Malaysia
43400 UPM Serdang
Selangor Darul Ehsan