Question 3 TRUE or FALSE (4 marks) 1 An individual is considered...
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Accounting
Question 3 TRUE or FALSE (4 marks)
1 An individual is considered to be physically present in Malaysia for a whole day only if he is present in Malaysia for at least half of a day.
2 Section 7(1) of the Income Tax Act 1967 stipulates four sets of circumstances under which an individual would be deemed resident in Malaysia.
3 Non-resident individuals in Malaysia are taxed at a higher tax rate and are not entitled to personal reliefs.
4 Citizens of Malaysia are automatically tax residents.
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