Juan Peroni is a Chilean. He arrived in Malaysia on 1 November 2014 and commenced employment in Malaysia on the same date. He left Malaysia on 28 February 2015 for an assignment in India related to his employment in Malaysia and returned on 1 May 2015. He left Malaysia again on 31 May 2015 for South America to review the sales development of the South American market for his employer and returned on 1 August 2015. He left Malaysia on a social visit on 30 September 2015 and returned on 21 October 2015. On 31 October 2015, he resigned from his position with his employer and left Malaysia on the same date. He has not returned to Malaysia since.

b) ASSUME that Juan Peroni IS a resident of Malaysia for both years of assessment, state the notifications which should be made to the Director General of the Inland Revenue (DGIR) regarding Juan Peronis chargeability to income tax, including by whom the notifications should be made and by when. [10 marks]