Ir. Lim is a Malaysian citizen and tax resident. He worked with Petronas Dagangan Bhd.

since 1999. In August 2018, he resigned and took the offer made by oil and gas company in Qatar. He left Malaysia on September 1, 2018 and worked as a quality engineer for two years in Qatar. When the job contract ended, he came back to Malaysia on 5 September 2020. He decided to run a small business from his home and actively involves in community work. He has not left Malaysia since then.

Required:

Determine Ir. Lim's tax residence status for the year of assessment 2018, 2019 and 2020, stating the conditions and the relevant provisions of the Income Tax Act 1967.