Malaysian tax

Question 2

Consider the following situation:

Mr. Ranjit, a Malaysian citizen and employed as a senior lecturer with a public university in Selangor, Malaysia. Since year 2019 until present, he was in Berlin to pursue his postgraduate study. During the period of study leave, he is still being paid for his salary and other allowances totaling to RM10,000 per month. Apart of study, Mr. Ranjit also actively run a homestay business for the tourists in Berlin. He is managed to secure an income from the business approximately totaling to RM25,000 (translated to RM) in the year 2020. The income from the salary, allowances and business were paid into his personal account at his bank account in Malaysia.

Required:

Explain in details on the following for Mr. Ranjit:

i. his resident status from the year of assessment 2019 till present with reason and relevant section; and

ii. taxability of his income earned for all the relevant year of assessment.