1.05 Determination of Residence Status

Generally, residence status for tax purposes is determined based on the number of physical presence of that individual in Malaysia in a basis period for a YA and not by his nationality or citizenship.

For more example cases, check the below link:

http://www.mia.org.my/new/psp_taxation_knowledgebase_public_detail.asp?tid=3&rid=9&id=945