Chris and Renuka provided to their tax accountant the following details of their stay within Malaysia and abroad in the years 2014 and 2015:

Chris

01.01.2014 - 20.01.2014 (20 days) In Malaysia

21.01.2014 - 02.07.2014 (163 days) In New Zealand

03.07.2014 - 14.09.2014 (74 days) In Malaysia

15.09.2014 - 30.09.2014 (16 days) Attended an accounting seminar in Singapore

01.10.2014 - 31.12.2014 (92 days) In Malaysia

01.01.2015 - 31.01.2015 (31 days) In Malaysia

01.02.2015 - 31.12.2015 (334 days) In Singapore

Renuka

01.01.2014 - 24.02.2014 (55 days) In Malaysia

25.03.2014 - 27.08.2014 (124 days) In Switzerland

27.08.2014 - 31.12.2014 (126 days) In Malaysia

01.01.2015 - 31.05.2015 (149 days) In Indonesia

01.06.2015 - 17.09.2015 (109 days) In Malaysia

18.09.2015 - 30.09.2015 (13 days) Social visit to Indonesia

01.10.2015 - 30.11.2015 (61 days) In Malaysia

01.12.2015 - 31.12.2015 (31 days) In South Africa

Required:

(i) Ascertain the residence status of Chris and Renuka for the years 2014 and 2015

under the Malaysian ITA. State the relevant section of the tax legislation and explain the reasons for arriving at each of your answers.

P/S : EXAMPLE ANSWER WILL BE LIKE THIS

Year	Total days present in Malaysia	Status	Section	Explanation
2011	120	Non resident	Section 7(1)(A)	Mr. Singh is not considered as the resident of Malaysia for tax purposes as he had lived in Malaysia for 120 days only in 2011

(ii) Explain the advantages of being a tax resident in Malaysia in respect of an individual.Candidates are required to provide any FOUR advantages of being a tax resident in Malaysia for tax purposes.