It's any tax relift for Non-resident Individual?


According Malaysia income  tax act 1967, foreigner is entitled to any personal relief in tax payment .Non resident is liable to 30% direct tax .However , Non-resident employee who work in malaysia for less then 60days in calender year are exempted for tax . Beside this, those non-resident are entitle to claim tax rebate for selected item as show below :

(a) Special classes of income 
- use of moveable property 
- technical advice, assistance 
or services 
- installation services on the 
supply of plant, machinery, etc. 
- personal services associated 
with the use of intangible 
property

10%
(b) Services of a public entertainer
15%
(c) Interest
15%

For the following types of income, nonresident individuals are subject to a withholding tax which is a final tax.

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