Inquiry on income tax

Check out the rules here

http://www.mia.org.my/new/psp_taxation_ … amp;id=945

I already checked that page but couldnt get a clear answer for my situation. What I want to know is whether the 14 days rule is only applied during one's first 163 days or not.

Its 182 days to become tax resident. I think you broke your residency by leaving for more than 14 days as the 2 tax years are not consecutive. But surely your HR will advise you as they pay the income tax. You should have filed your tax return for 2014 this month and you can get a refund for any overpayment. There's a thread on expat-blog about refunds if you do a search.

Sorry it was my mistake, I stayed here for more than 182 days.
So after an expat completes his/her first 182 days in Malaysia and obtain the resident status, in the following years they can travel outside Malaysia for more than 14 days as long as they stay in the country for more than 182 days?

You will get a refund for any overpayment in 2014 as long as you submit your tax return. I think it is Form BE because you were resident for 2014. (31st Dec/1 Jan requirement was abolished quite a few years ago). I think your absence means that 2014 and 2015 are not linked so you need to do 182 days again from when you returned from Thailand. But its a tricky one and your HR can advise you.

Okay, I will ask HR.. Thank you very much for your kind answers.