Filing ITR

There is an online guide which migbt help. Sounds like a box ticking error or system glitch http://www.hasil.gov.my/bt_goindex.php? … c0445af678

thanks for your reply.

Hi Sir,

I thought you would be able to help me, I am joining a company on 15th Sep 2018. I am confused on the 28% tax.

Could you please let me know how the tax were detected for you, Is it 28% from Sep 2017 till Feb 2018. OR have they detected 28% for Sep 2017 till Jun 2018.

1. Consider I am joining on sep 1st, my 182 days will completed by 5th of Mar 2019.... Does my company stops 28% for me and put in normal slap from March onwards....... OR should I need to wait again 182 days to be completed in the year 2019......

2. consider that i have paid 10000 for till sep to Dec 2018, how can i claim for tax rebate on this

Thanks,
Rajkumar

Tax years follow the calendar year. The 182 days has to be completed in ONE tax/calendar year.

The basis of tax residency is being in Malaysia for 182 days in a tax year.

Once you have been in Malaysia for 182 days in 2019 You can apply for a residents certificate and your employer can change your tax deduction to resident rates.

However tax years 2018/2019 can be linked retroactively i.e.once 182 days is completed in 2019 with no more than 14 days personal absences within those 182 days (but those absences need to  be added to 182 to find new qualifying date (e.g. 182 + 14 = 196th day is qualifying date).

Tax return required annually by April 30th. However the 2019 return required by April 2020 to process any tax overpayment for 2018/2019.

Overpayment = difference between non-resident tax rate and resident tax rate.

Page 6 explains tax residency and the booklet also details deductibles which include a Rm9000 tax free personal allowance each tax year.

Thanks Gravitas.

I am still unclear on few things, can u tell whether 2 of below understanding is correct.

1.if I join by Sep 2018.... Then I will pay 28% tax till June 2019 (4 months in 2018 and 182 days in 2019), Am I correct?

2.Also even if I file IT return on April 2019, I will not get anything refunded for 2018 financial year, Am I correct?

Thanks,
Rajkumar

1. Yes you will pay 28% non-resident tax for the periods you mention

2. Correct

The reason for the delay in repayment of any overpayment of tax is:

a) you are given the opportunity to benefit from linking the 4 months in 2018 to
the 182 days in 2019.
b) The full tax return for 2019 is required for any refund of tax overpayment for
2018 and 2019.

Thanks a lot...... Makes much more sense now.....

But I got one doubt in point b)

I can understand that I may get refund for the amount what I am paying 2019.....

By anychance will I get anything refunded in tax what I paid in sep 2018 till Dec 2018......

Thanks
Rajkumar

YES YES YES - by linking* 2018 to 2019. By achieving the link*, 2018 will be RETROACTIVELY treated the same way as 2019 i.e. as being tax resident.

But no refund until 2020.

* the link is achieved by NOT being outside Malaysia for personal reasons (i.e. holidays) for a total of more than 14 days in the first 182 days of 2019.

IF THE LINK IS BROKEN - then 28% tax will be payable for 2018 and NO REFUND

Thanks a lot for your assistance, muhh more cleared up now