Sam is a lecturer from University of Hull, United Kingdom was invited by Multimedia

University to serve as a visiting lecturer. He arrived in Malaysia on $16$ December $2022$ and commenced his employment on the following day. He went to Langkawi on vacation from $1$ February $2023$ and returned to Cyberjaya on $6$ February $2023.$ He resumed his office the next day and flew home when his appointment ended on $29$ February $2023.$

Required:

a$.$ Discuss whether any remuneration received by Sam from Multimedia University is subject to tax in Malaysia.

b$.$ Advise Sam on any alternative that could reduce his tax payable $($if any$).$