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LTSVP(Long Term Visit Pass) 발급지원기준을한층강화한새로운가이드라인을발표했습니다.

1 Malaysia Tax August 2016 최신이민국가이드라인변경사항 말레이시아이민국가이드라인주요변경사항 말레이시아이민국 (MID) 이최근 EP(Employment Pass), PVP(Professional Visit Pass), DP(Dependent Pass) 그리고 LTSVP(Long Term Visit Pass) 발급지원기준을한층강화한새로운가이드라인을발표했습니다 년 9 월 1 일부터효력이발생하는해당가이드라인에대한정보를공유하여한국기업의주재원관리, 인사관리에도움을드리고자이번 8 월호의주제로이민국가이드라인주요변경사항을소개드리게되었습니다.

2 주요변경사항 아래설명된발급지원기준변경사항은 EP(Employment Pass), PVP(Professional Visit Pass), DP(Dependent Pass) 그리고 LTSVP(Long Term Social Visit Pass) 발급에적용되고있습니다. 여권만료기간해당 Pass 발급지원및여권상 Pass 부착을완료하기위해서는종전여권만료일까지최소 6 개월이상이남아있는여권을제출하도록규제했던것에비해 6 개월이더늘어난최소 12 개월이상을요구하고있다. 발급승인확인증 (Approval Letter) 관련 Pass 지원이후해당 Pass 에대한이민국의승인을받은지원자는반드시 ESD Portal 에서제공하는발급승인확인증 (Approval Letter) 를소지한채로말레이시아로입국하여야한다. 특히 EP(Employment Pass) 카테고리 1, 2, 3 승인완료자들은배우자및자녀 DP 신청 / 동반여부에관계없이여권상 Pass 부착을위해서는반드시입국심사시소지한 Approval Letter 에 30 일특별체류도장을인지받도록규제되고있다. 여권상 Pass 스티커부착시해당도장이인지되지않은 Approval Letter 를제출할시여권상 Pass 부착이거절되고있다. 또말레이시아입국시사전에비자신청이요구되도록규제된국가들의지원자들은반드시 VWR(Visa With Reference) 를말레이시아대사관 / 고등법무관사무소 / 총영사관에서신청하여입국심사시제출하여야한다. VWR 발급기관의위치는원칙적으로비자발급신청자의주거주지에속한말레이시아대사관 / 고등법무관사무소 / 총영사관이어야하며, 해당신청자들역시상술한발급승인확인증에 30 일특별체류도장을인지받도록규제된다는사실도주의할점이다. Pass 변경신청시 VWR(Visa With Reference) 제출조건 ( 기존 Pass 소지자, 사전비자신청이요구되는국가에한함 ) 현재아래와같은유효한 Pass 를소지하고있는자들또한 Pass 종류를바꾸고새로운 Pass 를여권상부착할시에는말레이시아역외로의출국및 VWR(Visa With Reference) 제출이요구되고있다. I. 기존 EP Category III 를새로운 EP Category III 로변경신청할경우 II. III. IV. 기존 DP 를 EP Category III 로변경신청할경우 기존학생비자를 EP Category III 로변경신청할경우 기존 PVP 를 EP Category III 로변경신청할경우

3 Pass 변경신청시유예기간 현재유효한아래종류의 Pass 를소지하고있으며 Pass 변경신청을하고자하는자들에게는여권상 Pass 부착을위해서는 3 개월의유예기간동안반드시말레이시아역외로의출국이요구되고있다. V. EP Category III 소지자의이직및 EP 스폰서변경시 VI. VII. 임시 Employment Pass 소지자의 EP category 1, 2 3 으로의변경신청시 12 개월유효기간을완료한 PVP 소지자의 EP 변경신청시 여권상 Pass 부착 EP 지원자는말레이시아입국일로부터 30 일이내에여권상 Pass 부착을완료해야하며, PVP 지원자의 경우말레이시아입국한날짜로부터 14 일이내에부착을완료해야한다. 증빙서류및번역증빙서류 ( 가족관계증명서, 출생증명서, 졸업증명서등 ) 가말레이어나영어가아닌경우, 본국의번역관에의해번역작업이이루어져야하며, 본국에위치한말레이시아대사관의인증이요구된다. 또는, 말레이시아번역기관 (Malaysian Institute of Translation & Books) 에서번역작업수행이가능하며, 말레이시아내대사관의인증이요구된다. EP 소지자의학업허가 ( 국립또는사립대학진학 ) 학업허가관련지원서는이민국 (Ministry of Immigration Department) 직접방문제출이요구된다. 면책조항 해당한국어버전은한국인담당자의이해를돕기위해대략적인번역을한정보이므로오류나누락된부분에대하여책임을지지않습니다. 명확한내용과조건 등은반드시영어원문을확인하시길바랍니다. 이자료는일반정보만을포함하고있으며딜로이트가제시하는전문적인조언이나서비스가아닙니다. 자신의재무나사업에영향을미칠수있는모든결정이나조치를내리기에앞서서전문상담사에게문의하시기바랍니다. 딜로이트네트워크에포함된어느누구도이책자를이용한개인의모든손실에대해책임을지지 않습니다. 딜로이트는영국의보증책임회사인딜로이트투쉬토마츠사 ( DTTL ), 딜로이트의회원기업네트워크그리고관련사업체중 1 개이상을지칭합니다. DTTL 과 각각의회원기업들은법적으로분리된독립적인사업체입니다. DTTL( 또한 딜로이트글로벌 이라고도불려짐 ) 은고객들에게서비스를제공하지않습니다. DTTL 과회원기업들에대한자세한정보는 을참고하시기바랍니다 Deloitte Tax Services Sdn Bhd

4 Malaysia New immigration update The Malaysia Immigration Department (MID) has recently announced several changes regarding the requirements for applications of Employment Pass (EP), Professional Visit Pass (PVP), Dependant Pass (DP) as well as the Long-Term Social Visit Pass (LTSVP). These changes will be effective from 1 September Changes to note The new requirements are applicable for all pass applications mentioned above. Passport validity For any immigration matters, Passports must have at least 12 months validity during the application and for the purpose of pass endorsement. Approval letter Applicants must bring along the MID s approval letter for their respective passes and present the letter at the Immigration Checkpoint when they first land into Malaysia after being notified of their approved application of Employment Pass (EP) Category I, II & III with/without dependent pass. The Immigration Checkpoint will endorse a special 30 day entry validity period for the endorsement to be completed by the next working day where possible. This 30-day entry validity is critical for pass endorsement onto the passport. Failure to present the approval letter and obtain the consequential 30-day entry period will deny the endorsement of the approved pass and a resubmission will be required. For countries that require a Malaysian entry visa, applicants must apply for and obtain a visa with Reference (VDR) from any Malaysian embassy/high commissions/consulate general in the foreign country where they reside. The Visa/VDR in addition to the said Approval Letter are required to be presented at the Immigration Checkpoint upon entering Malaysia. VDR requirements for changing a pass (for existing pass holders applicable only for restricted national) Existing pass holders who are changing to the new pass as listed below will be required to exit Malaysia and collect VDR in order to be endorsed for a new pass:- I. EP Category III to EP Category III II. DP to EP Category III III. Student Pass to EP Category III IV. PVP to EP Category III

5 Cooling-off period Existing pass holders who are changing to the new passes as listed below must exit Malaysia and serve a 3-month "cooling off period" before the endorsement of the new pass:- I. Change of employer from EP Category III to EP Category III under new employer II. Temporary Employment Pass (PLKS) to any EP category I, II & III III. An upgrade from Professional Visit Pass (PVP) with 12 months duration to Employment Pass. Endorsement of approved pass upon entry EP applicants must endorse the approved pass within the 30 day period from the date of entry into Malaysia. Whereas for PVP applicants, they are required to endorse the approved pass within 14 days from the date of entry. Translation and attestation of certificate If certificates (i.e. marriage/birth/ academic) for the purpose of pass application is not in Bahasa Melayu (Malay) or English language, the certificates have to be translated by the official translator in the applicant s home country and certified by Malaysia Embassy in their respective home country. (For China and Bangladesh nationals, this is the only option available). Alternatively, translation can be done in Malaysia by the official translator Malaysian Institute of Translation & Books (MITB) and certified by the respective Embassy in Malaysia. (Not applicable for China/Bangladesh national). Permission to study for EP holder (higher learning at a public/private university) Applications must be submitted manually to the MID.

Disclaimer This publication contains general information only, and should not be construed as rendering professional advice or services by Deloitte.

No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication.

DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see www.deloitte.

6 Disclaimer This publication contains general information only, and should not be construed as rendering professional advice or services by Deloitte. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see for a more detailed description of DTTL and its member firms Deloitte Tax Services Sdn Bhd Contact Us Services / Names Designation Telephone Korean Services Group Lily Park ( 박성은 ) Associate Director, 부장 lipark@deloitte.com (603) Veronica Kim ( 김혜수 ) Jaden Ku ( 구자경 ) Semi Senior, 사원 Senior Executive, 사원 rokim@deloitte.com jaku@deloitte.com (603) (603) Lily Park ( 박성은 ) Veronica Kim ( 김혜수 ) Jaden Ku ( 구자경 ) Deloitte Malaysia Add Deloitte as a safe sender Deloitte Level 16, Menara LGB 1, Jalan Wan Kadir Taman Tun Dr. Ismail Kuala Lumpur, Malaysia Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see for a more detailed description of DTTL and its member firms. Deloitte provides audit, consulting, financial advisory, risk management, tax and related services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte s more than 225,000 professionals are committed to making an impact that matters. Deloitte serves 4 out of 5 Fortune Global 500 companies. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the Deloitte network ) is, by means of this communication, rendering professional advice or services. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. About Deloitte in Malaysia

7 In Malaysia, services are provided by Deloitte Tax Services Sdn Bhd and its affiliates Deloitte Tax Services Sdn Bhd To no longer receive s about this topic please send a return to the sender with the word Unsubscribe in the subject line.

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