Income Tax Act 1967 stated about a foreign worker or person entitled to have tax resident status in Malaysia under section 7. Several clauses highlight the requirement for a foreigner to be entitled as a resident. Other than tax residential status for a foreign worker, the section also mentions the Malaysian citizen who works outside Malaysia. As for this individual assignment, you need to portray a situation of a foreign worker who having non-resident status and resident status in Malaysia for 5 years. The situation must have at least the following criteria: a) Non-resident period; b) Need to have a situation from all subsections under section 7 Income Tax Act 1967. 3 On top of that, you need to produce a situation that portrays a Malaysian citizen who initially a tax resident in Malaysia which later become a non-tax resident in Malaysia. The situation must be subjected to Section 7 (1B). The situation must consist of a minimum of 3 years period. Your work will be assessed based on clarification, the fulfillment of the requirement, and logical reasoning.
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