Mastering Malaysian Tax for Expatriates & Foreign Workers

Source, residence, the 60-day exemption, employer PCB duties and IRB audit readiness: what employers, payroll teams and foreign employees must get right. OBJECTIVE To equip participants with a practical understanding of how Malaysia taxes foreign nationals working here under Public Ruling No. 2/2026, and the controls employers need now that IRB can match immigration, payroll and tax records. • Determine source and residence correctly for each employee • Apply the 60-day exemption and treaty relief with evidence • Manage PCB, deemed-employer and departure obligations • Defend foreign-worker costs and prepare for IRB audits PRE-REQUISITE • Stable Internet Connection • Webcam and Earphones COURSE CONTENT Module 1: PR 2/2026: What Has Changed • Replaces PR 8/2011 from YA 2025 • Bonuses and arrears taxed when received • 30% non-resident rate; Form M, BE or B Module 2: Source of Employment Income (s.13) • Where the duties are physically performed • Attributable leave and incidental duties abroad • Overseas payroll and cross-border remote work Module 3: Tax Residence of Individuals (s.7) • The four statutory residence tests • Day counting, linked years and absences • Resident vs non-resident outcomes Module 4: Short-Term Stays and Treaty Relief • 60-day exemption: employment vs presence days • Aggregating visits and different employers DTA relief, bilateral and unilateral credit Module 5: Employer Obligations and PCB • Work permits: Employment Pass and PVP • Deemed employer under s.83(6) and s.107(4) • PCB concession, CP22, CP21 and tax clearance Module 6: Foreign Workers and IRB Audits • Wage deductions under s.33(1) without permits • Immigration s.55B and Employment Act s.60K • Audit triggers, data matching and response WHEN & WHERE 18 December 2026 (Friday); 9.00 am to 5.00 pm Remote Online Training – Zoom WHO SHOULD ATTEND Tax Practitioners, Directors, HR Managers, Payroll Managers, Finance Managers, Financial Controllers, Global Mobility Professionals, Business Owners TRAINING INVESTMENT RM 800 per participant (inclusive of Service Tax, Online Course Materials, E-Certificate of Attendance) 🔥Group Promo: Save 15% Register min. 3 pax for RM 680 per pax (Normal Rate: RM 800) HRD Corp Claimable (SBL-Khas)