Section 7 ITA 1967

Section 7(1)(A)

He is in Malaysia in that basis year for a period or periods amounting in all to one hundred and eighty-two days or more;

Section 7(1)(B)

He is in Malaysia in that basis year for a period of less than one hundred and eighty-two days and that period is linked by or to another period of one hundred and eighty-two or more consecutive days (hereinafter referred to in this paragraph as such period) throughout which he is in Malaysia in the basis year for the year of assessment immediately preceding that particular year of assessment or in that basis year for the year of assessment immediately following that particular year of assessment. Provided that any temporary absence from Malaysia:

1. Perkhidmatan dalam Malaysia dan individu itu dikehendaki menghadiri persidangan, seminar atau kursus di luar negara;
2. Keuzuran yang melibatkan dirinya atau seorang saudara mara terdekat, dan
3. in respect of social visits not exceeding 14 days in the aggregate.

Section 7(1)(C)

Seseorang individu adalah pemastautin jika beliau berada di Malaysia untuk tempoh selama 90 hari atau lebih pada suatu tempoh atau tempoh-tempoh dalam tahun asas tetapi individu itu mesti:

1. Bermastautin di Malaysia mengikut takrif yang ditetapkan oleh seksyen 7 di bawah akta ini, atau
2. Berada di Malaysia bagi tempoh atau tempoh-tempoh yang tidak kurang daripada 90 hari dalam tempoh tiga daripada empat tahun taksiran sebelum tahun taksiran berkenaan.

Section 7(1)(D)

He is resident in Malaysia within the meaning of this Act for the basis year for the year of assessment following that particular year of assessment, having been so resident for each of the basis years for the three years of assessment immediately preceding that particular year of assessment.

Certificate of Residence

For further reference, please refer Home > International > Certificate of Resident.