17: An individual’s Tax Residence under s 7(1)(a) ITA 1967

An individual’s tax residence under s 7(1)(a) ITA 1967 - PDF

109. An individual’s tax residence under s 7(1)(a) ITA 1967

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1. Tax residents are often given preferential treatment over non-residents, therefore determining an individual's residence for tax purposes is critical.

2. Tax residents, for example, are entitled to personal tax rebates and reliefs, which do not apply to non-residents, and they pay graduated tax rates of 0–30% based on their chargeable income levels, whilst non-residents pay a flat tax rate of 30%.

3. The test of residence under s 7 of the Income Tax Act 1967 (ITA) is purely a quantitative one, based on the number of days an individual is present in Malaysia during a year of assessment.

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1.以税收为目的确定一个人的居民身份是至关重要的，因为税务居民通常比非居民享有优惠待遇。

2. 例如，税务居民有权享受个人退税 [Tax Rebates] 和减免，但这不适用于非居民。同时税务居民的税率是根据其课税收入水平 [chargeable income] 征税 0至30%，至于非居民的税率则统一，一律征税30%。

3. 1967年所得税法令第7条规定的居民身份的鉴定，纯粹以定量为基础，是根据个人在一个课税年度中停留在马来西亚的天数。

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