182 days Tax refund condition

You can file income tax refund after you served182 days in 2024 which is from January to June. Since income tax filling for 2023 start in March and your still non-resident, filling of income tax refund will need to be manually submitted on your designated branch starting from July.

182 days count reset every January, counting from January it will end mostly first week of july . And since you will be returning on January 2, it will be counted 1 of 14 days outside of Malaysia. To claim the tax refund as  fast as possible, make sure not be outside Malaysia more than 13 days after January to June, so you can file tax refund by July.

For reference of tax residency criteria:

Note: 182 days is inclusive of allowed 14 days outside of Malaysia, more than 14 days will reset the count, for that check with lhdn

You’ll be considered a tax resident in Malaysia if you fulfill any of the criteria mentioned below:

1) 182 Days Rule: You’re physically present in Malaysia for at least 182 or more during the tax year.

2) Less than 182 Days Rule: You’re physically present in Malaysia for less than 182 days during the year. However, you were physically present for at least 182 days in the second half of the previous calendar year or the first half of the following calendar year (excluding temporary absence for specific reasons).

3)90 Days Rule: You’re present in Malaysia for at least 90 days during the calendar year and have been resident/present in Malaysia for 90 days in any three of the past four years.

4)No Physical Presence: You’ve been a Malaysian resident for the past three calendar years and will be a resident the following year.

I have similar issue, I will start work in Malaysia on 9 Oct 2023 and plan to take holiday in March, 2024  for 10 days.

I do understand that we have to stay in Malaysia at least or more than 182,  start counting from January , 2024 to June approximately.

But My question is,

1. Do I have to submit tax in March 2024 ?
2. If I submit tax in March 2024, do I have the right to refund tax ? because I am not a resident yet. (I heard from here and there that if I submit tax while I am not a resident , I cannot refund tax which was paid from October to December 2023 )
3. Is it possible If I skip tax submission in March 2024, and staying for longer than 182 days and submit tax in 2025 instead ?

Thank you,

@anonymous1606

Hi, Thank you for your information,

I have a similar case, I started working in Malaysia in October 2023, and I have to leave Malaysia for 10 days in March 2024 around 10 days.

Since income tax filling for 2023 start in March and I am still non-resident, Can I refund  tax for those 3 months last year in 2023 If I submit tax this year in March 2024  ? 

Thank you,

Yes, you can refund the three months from previous year.

But only after you complete the 182 consecutive days (the fastest) from January of 2024 to July 2024 (with allowed 14 social visit in between). After completing the 182 consecutive days which is around July 2024, you have to manually submit income tax refund on your designated LHDN branch.

Ensure to fill up your bank information where to transfer the refund on mytax.hasil website. From home page, goto ezHasil services > e-Kemaskini > TaxPayer > Part1: Basic Particulars. From my experience of refund, make sure your passport no you indicated on tax information is the same passport no on the bank, otherwise go to your branch and update your passport details else the bank will reject the refund.

After you manually submitted your tax refund, from time to time, kindly check the refund page on website for the details. It can be found below of the home page after you login along with e.g. pcb/ledger.

Please ensure that you will not have more than 14 social visits outside MY, otherwise you have to wait longer 182 days count, it means counting from January 1 2024 to 182 days you are physically presence in MY. Also for info, flight departure from MY e.g 12:01 AM is still consider physically present in My which means that day is not counted as social visit.

This year income tax March 2024, M form (non-resident) , next year e-be form (resident status). On e-be form if you have any refund, it will be automatically reflect on their system and just wait for it to be process and approved.

Good luck!

@katenarada

1. Do I have to submit tax in March 2024 ?

- Yes with e-M form for non-resident

2. If I submit tax in March 2024, do I have the right to refund tax ? because I am not a resident yet. (I heard from here and there that if I submit tax while I am not a resident , I cannot refund tax which was paid from October to December 2023 )

- Yes, after completing 182 consecutive days from January 1 2024 to around July 2024 (the fastest and with allowed 14 social visit outside MY in between), then manually submit income tax refund on your designated LHDN branch. Contact or go to any LHDN to double check.

3. Is it possible If I skip tax submission in March 2024, and staying for longer than 182 days and submit tax in 2025 instead ?

- Please dont skip tax submission otherwise there is penalty to be imposed later e.g during your income tax clearance that is when changing employer or leaving MY for good. If it was still Mco period, there can be exception.

@anonymous1606

Hi I just go to LHDN to manually refund tax

they said will do the individual audit for 90 days and then go refund process 30 days

it's usually took that long ?

and since I already submit the refund can I go outside Malaysia freely ?

Hi I have some doubt, I started working in Malaysia 23rd May 2024 and in July I went to India for 8 days. Now Can I go outside Malaysia 12 days ? Will it impact my residency status? 182 days  rule for residency status means do we need to be in Malaysia 182 days consecutive days?