Kenneth, a Malaysian citizen was operating a restaurant in Japan since 1998. During

the period 1998 to 2006, Kenneth was never in Malaysia. Since 2007, Kenneth have

been returning to Malaysia frequently to attend to some family affairs and it was established that Kenneth was a Malaysian tax resident for the basis years 2007 to 2009.

In 2014, Kenneth sold his restaurant in Japan. He was recruited into the Malaysian Civil Service at the Ministry of Foreign Affairs from 01 November 2013. He was posted to the Malaysian Embassy in Tokyo from 01 December 2013.

Kenneth left for Tokyo on 29 November 2013 and reported for duty on 01 December 2013. Since then Kenneth has never been back to Malaysia.

Below are the patterns of Kenneths duration of stay in Malaysia since 2010:

01 March 2010 to 31 March 2010

01 May 2011 to 31 January 2012

01 April 2013 to 15 May 2013

01 October 2013 to 28 November 2013

During the period Kenneth was not in Malaysia, he was in Japan.

Required:

For the purposes of Malaysian income tax, determine Kenneths residence status for the basis years 2010 to 2014.

Support your answers with reasons and citing the relevant provision of the Income Tax Act 1967 that is applicable for a particular year of assessment and also explain why certain sub-sections of section 7(1) are not applicable for any particular year of assessment.

P/S : THE ANSWER WILL BE IN TABLE . EXAMPLE WILL BE IN THE BELOW . THANK YOU~

Year	Total days present in Malaysia	Status RESIDENT OR NON RESIDENT	Section Section 7(1)(A),Section 7(1)(B), Section 7(1)(C)	Explanation
2014	181 Days	Non resident	Section 7(1)(A)	Renuka is not considered as the resident of Malaysia for tax purposes as she had lived in Malaysia for 181 days only in 2014.

THANK YOU SO MUCH FOR YOUR HELP .