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Answer: Generally, income from employment should be taxed in the country where the service is performed regardless of where the contract is signed or where the remuneration is paid. Beginning with the Assessment Year 2004, income received in Malaysia from outside Malaysia is tax exempt. Therefore, taxpayers whether resident or non-resident in Malaysia are taxed on income derived from Malaysia only (Paragraph 28 (1), Schedule 6 of the Income Tax Act 1967). If you have worked overseas and the work carried out in relation to the employment carried out in Malaysia, then the income earned from employment will be taxable in Malaysia. You can visit the IRBM Official Portal, www.hasil.gov.my >> Internal Links >> General Provisions >> No.1 / 2011 - Taxation of Malaysian Employees Sent Overseas for further review.