Q:
Connie has been residing in Singapore since Year 2020 due to COVID-19 travel restrictions. Her number of days in Malaysia for Year 2020 was only 70 days. Is she still considered as a tax resident for Year of Assessment 2020?
A:
If she is an individual who is temporarily absent from Malaysia because of COVID-19 travel restrictions, the period of temporary absence from Malaysia because of COVID-19 travel restrictions shall be taken to form part of her period or periods in Malaysia for the purpose of tax residence.
Note: You will need to keep relevant documents/records and information as evidence if requested by LHDNM. Examples: travel documents, local and foreign authority travel restrictions and the like that may prove your temporary absence in Malaysia is due to COVID-19 travel restrictions.
Zen Chow
YYC Tax Guru
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