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Income tax (Kuala Lumpur)


I haven't been able to find all the information I was looking for on the Internet. I hope finding my answers here.

My visa started in July this year.
I've read that the income tax is 28% for non-resident and resident status can be obtained only after Protected content in Malaysia (calendar year).

Obviously, when the visa starts during the second half of the year, it is impossible to be in Malaysia for more than Protected content .

So I have two questions:
1. Does the 28% still apply? Any refund?
2. I was in Malaysia earlier this year, but not under the employment pass (only tourist). Would it count within the Protected content ?



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