How can a foreigner needing to pay tax in Malaysia but has been a resident for fewer than 182 days be conferred resident status?

As set out in the Income Tax Act, certain other criteria such as the below may confer resident status on a foreign employee:

• The taxpayer has been resident for fewer than 182 days but was resident for 182 consecutive days or more in the preceding tax year or the tax year following the one in question.
• The taxpayer has been resident for 90 days and was also resident for 90 days or more in three of the four preceding years.
• The taxpayer has been resident in the three years preceding the current tax year and will be resident in the following tax year.