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INCOME TAX

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:

  1. performing duties outside Malaysia; or
  2. furthering his studies at an institution or professional body outside Malaysia that is fully funded by his employer,

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]

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