182 days calculation for expat

"An individual is considered to be physically present in Malaysia for a whole day although he is present in Malaysia for part(s) of a day."

https://www.oecd.org/tax/automatic-exch … idency.pdf

Thanks. Based on this shall i be considered a tax resident ?

Not a tax lawyer but my reading of it is that you would be. But maybe there is something about it being Uninterrupted 182 days? But lots of people go in and out for business and are tax residents.

The only other issue is if all 182 days were in a “basis year”...since you are focusing on the 2019 tax year then you should qualify as a tax resident for this year.  You should qualify for either reduced tax rates or a refund if you had higher withholding from paycheck, but that likely won’t come until you submit the tax forms for the year plus evaluation.

Thanks a lot. But I don't read anywhere about uninterrupted 182 days.

Do you have a reference where i can read it ?

I’m not sure if there is such a rule. The Hasil website has several examples -which include periods where the 182 days are broken up. As long as it’s in the same basis year it seems okay. But maybe a tax lawyer would know more.