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Every individual in Malaysia are liable to tax on income accrued in and derived locally or received in Malaysia from overseas. Income earned outside of Malaysia and remitted back to Malaysia by a resident individual is exempted from tax. A non-resident individual will be taxed only on income earned in Malaysia. A resident individual is taxed on his chargeable income after deducting personal reliefs at a graduated rate from 0% to 26% with effect from the year of assessment 2010. Effective from year of ass...
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