About
Tax
https://en.portal.santandertrade.com/establish-overseas/malaysia/tax-system
Cryptocurrency
Foreign Income
https://www.pkf.com/media/1960332/malaysia%20pkf%20tax%20guide%202013.pdf — Doesn’t mention anything about territorial tax, therefore seems unreliable
The salary earned from working abroad would not be taxable unless the income received is in respect of duties incidental to the exercise of employment in Malaysia.45
All earned income is attributable to local sources.
Only income that has its source in Malaysia is taxable in the country, regardless of where you are paid. However, there are some exceptions to this territorial principle. Malaysia has signed numerous Double Taxation Avoidance agreements, so certain nationalities will be exempt from paying personal income tax in Malaysia if their earned income is taxed in their home country. If your income is derived from specific industries, such as air transport or banking, a worldwide basis for taxation is applied instead of the territorial principle.
Official Government Resources
Inland Revenue Board of Malaysia: Income Tax Rates
Inland Revenue Board of Malaysia: Non-Resident Tax Rates
Inland Revenue Board of Malaysia: Tax File Registration
Requirements:
a. A copy of the latest Salary Statement (EA/EC) or latest Salary Slip
b. A copy of Identification card / police i.c. / army i.c. / international passport
c. A copy of marriage certificate (if applicable)
Inland Revenue Board of Malaysia: Certificate of Residence
Requirements:
Passport, original and photocopies; and
List of movement in/out Malaysia for the year of assessment applied.
Inland Revenue Board of Malaysia: Tax Chargeability
An individual who is resident in Malaysia is taxable on all income accruing in or derived from Malaysia and on income received from outside Malaysia. The scope of taxation of an individual depends on his resident status.
However, with effect from the year of assessment 2004, income received in Malaysia from outside Malaysia is exempted from tax. Hence, an individual, either or non-resident, is taxable only on income accruing in or derived from Malaysia.
Malaysia Investment Development Authority: Taxation
Income of any person including a company, accruing in or derived from Malaysia or received in Malaysia from outside Malaysia is subject to income tax.
However, with effect from year of assessment (YA) 2004, income received in Malaysia from sources outside Malaysia by any person other than a resident company carrying on business of banking, insurance, sea or air transport is exempted from income tax
All individuals are liable to tax on income accrued in and derived from Malaysia or received in Malaysia from outside Malaysia. Income remitted to Malaysia by a resident individual is exempted from tax. A non-resident individual will be taxed only on income earned in Malaysia.
The rate of tax depends on the individual’s resident status, which is determined by the duration of his stay in the country as stipulated under Section 7 of the Income Tax Act 1967. Generally, an individual who is in Malaysia for at least 182 days in a calendar year is regarded as a tax resident.
When searching hasil.gov.my to corroborate the above, I did find this document which stated that the non-chargability of tax received in Malaysia from outside Malaysia had been repealed/deleted in 2009. However, their Tax Chargeability link from earlier, does corroborate the above. So I’m left to wonder what “income accruing in Malaysia” means… perhaps if you reside in Malaysia, earn from outside sources, yet accrue your income inside Malaysia, then you will be taxed on it? Need to confirm with them what accruing actually means here. Will give them a call.
1800885436 (LHDN)
+60377136666 (Overseas)
Immigration
Official Visa Options
http://www.imi.gov.my/index.php/en/main-services/visa/visa-requirement-by-country
http://www.imi.gov.my/index.php/en/entry-requirements-into-malaysia.html
http://www.imi.gov.my/index.php/en/syarat-kemasukan-ke-malaysia/prohibited-immigrant.html
http://www.imi.gov.my/index.php/en/main-services/visa/visa-fee-according-to-the-country.html
Australians
90 days visa free. Terms are: Permitted to enter and remain in West Malaysia and Sabah for ninety (90) days on social visit only.
Malaysia Tech Entreprenuer Programme
- Offers 1 year visa for new tech entrepreneurs, 5 year visa for existing tech entrepreneurs.
- Costs ~2500MYR for new entrepreneurs, and ~7500MYR for existing entrepreneurs.
- Existing tech entrepreneurs who have ver 10mMYR can also become investors.
- Requires offer from one of the Malaysian Digital Hubs, these are coworking spaces and affiliation networks
- Takes 4 weeks for approval, after approval takes 2 weeks for issuance.
Malaysia Digital Economy Corporation Sdn. Bhd.
e-Xpats Service Centre
Suite 2.1 East Wing Level , Mercu MQA, Cyber 5,
Jalan Teknokrat 7, 63000 Cyberjaya,
Selangor Darul Ehsan,
Malaysia
Within Malaysia : 1-800-88-8338
International : +603 8315 3000 / +603 8315 3195
Email : [email protected]
Malaysia Digital Hubs
Malaysia Digital Economy Corporation (MDEC) Sdn Bhd
2360 Persiaran APEC
63000 Cyberjaya, Selangor Darul Ehsan
1-800-88-8338 (within Malaysia)
+603 8315 3000 (International)
https://twitter.com/mymdec
Malaysia Digital Economy Corporation
Malaysia Digital Economy Corporation (MDEC) Sdn Bhd
2360 Persiaran APEC
63000 Cyberjaya
Selangor Darul Ehsan
1-800-88-8338 (within Malaysia)
+6 03 8315 3000 (International)
[email protected]
Malaysia My Second Home (MM2H) Programme
http://www.mm2h.gov.my/index.php/en/home/programme/about-mm2h-programme
Visa Runs
Immigration officers have strong reason to believe that these foreigners are involved in vice, including prostitution and drugs.
Effective immediately, those who make three consecutive U-turns into the country will be held for questioning.
“Those who fail to furnish the department with convincing evidence of their intended stay in the country will be denied entry,” he said, adding that bona-fide frequent visitors, had nothing to worry as their credentials would support their travel into the country.
Immigration records showed that most of those who abused their stay were young women from China, believed to be working in the flesh trade. Those from Uzbekistan are a close second.
“Granted, there is no law to limit the number of U-turns, but I am exercising the department’s right to step up checks on those who come into the country this way.
Official Government Resources
Headquarters of the Immigration Department Malaysia (Ministry of Home Affairs):
Level 1-7 (Podium) No 15, Persiaran Perdana, Precint 2
62550 Putrajaya.
T : 03-8000 8000 (1MOCC)
Portal Feedback : [email protected]
Visa Department: 03 8880 1415
Immigration: 03 8778 5463
If they are unhelpful, request transfer to Malaysia Immigration K.L. International.
From @balupton’s 2018 call with immigration:
Finally find out about the legality of visa runs.
Took several calls to several different departments:
Return within 24 hours. You get will get detained.
Return within 7 days. You will be added to a watch list. You will have to prove your case that you are not working to the immigration officer.
Whether you are allowed in, and for how long, is up to the security officer.
Return after 7 days. All is ok.
Glossary
Airports
Kuala Lumpur
Takes about 20 minutes to transfer between KLIA1 and KLIA2 via the subway, which is the quickest route.
Veganism: