On October 3, the Malaysian immigration authorities introduced a new feature for eligible holders of Social Visit Passes, which allows them to travel to Malaysia for up to 30 days to undertake critical/emergency work in certain industries. Applications for this new feature (i.e., PLS@XPATS) are processed within three working days of submission. The PLS@XPATS feature authorizes eligible foreign nationals to travel to Malaysia to undertake short-term work that is considered critical to business (e.g., repair of machines or electrical power damage) in the following industries: security and defense; manufacturing; construction; health and medical; oil, gas and energy; finance and banking; electrical and electronics; wholesale and retail; tourism; business services; commodity; education; agriculture; aviation; and information, technology and infrastructure. The PLS@XPATS does not provide tax benefits to its holders or sponsors, and holders are not eligible to bring in dependents to Malaysia.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert