LHDNM will consider such temporary presence of employees or personnel does not result in the creation of a permanent establishment in Malaysia, provided it meets the following criteria:
a. your company does not have a permanent establishment in Malaysia before the existence of COVID-19 travel restrictions;
b. there are no other changes to the economic circumstances of the company;
c. the temporary presence of your employees or personnel in Malaysia are solely due to travel restrictions relating to COVID-19;
d. the activities performed by the employees or personnel during their temporary presence would not have been performed in Malaysia if not for the COVID-19 travel restrictions.