Question 3 (a) Advantages o f an individual being tax resident in Malaysia are as follows : (ii) (iii) (iv) taxable incomes of resident individuals are subject to scale rates (from O to 28%) but non-resident individuals are subject to a flat rate of 28%. resident individuals are entitled to personal reliefs (example: personal relief: wife relief: child reliefs while non-residents are not entitled to these resident individuals are entitled to a rebate of RN1350 if their chargeable income does not exceed RNES:OOO_ Non-residents are not entitled to the rebate _ numerous types of income are exempted from tax only in the hands of resident individuals and they include royalties from literary or artistic work; income from cultural performance approved by Minister of Culture Arts and Tourism and income from musical composition. Question 3 (a) Advantages o f an individual being tax resident in Malaysia are as follows : (ii) (iii) (iv) taxable incomes of resident individuals are subject to scale rates (from O to 28%) but non-resident individuals are subject to a flat rate of 28%. resident individuals are entitled to personal reliefs (example: personal relief: wife relief: child reliefs while non-residents are not entitled to these resident individuals are entitled to a rebate of RN1350 if their chargeable income does not exceed RNES:OOO_ Non-residents are not entitled to the rebate _ numerous types of income are exempted from tax only in the hands of resident individuals and they include royalties from literary or artistic work; income from cultural performance approved by Minister of Culture Arts and Tourism and income from musical composition.