破产和欠所得税者可以搭国内飞机吗?

问：

1. 我几年前生意失败，银行追债后被法庭宣告破产。现在我没有做生意，只靠一份销售工作养家，公司最近把我的工作范围扩大到全马，每个月都要从吉隆坡飞槟城、柔佛、亚庇和古晋见客户。老板已经说了，公司请我是为了跑市场，如果我不能飞，公司没有理由继续留我。
2. 更麻烦的是，我之前收入出问题，还有一笔所得税没有还清。我一直担心破产局和所得税局已经把我的名字放进机场系统。下星期公司要我飞亚庇，我的机票和酒店都订好了。我每天都在想，如果到了机场，行李已经托运，客户在那边等，结果移民局突然把我拦下来，我不只是丢脸，公司也会马上知道我破产和欠税。
3. 我没有要去外国，我只是从西马飞西马，或者从吉隆坡直接飞沙巴和砂拉越工作。可是大家告诉我，去东马会经过移民局柜台，所以也有人说“破产和欠税一样不能飞东马”。请问这是真的吗？破产人士可以在西马搭国内航班吗？可以飞沙巴和砂拉越吗？如果我欠所得税，所得税局的出境限制会不会连国内航班也一起封掉？

Question:

1. My business failed a few years ago. After the banks pursued me for the debts, I was declared bankrupt by the Court. I no longer run a business and now depend entirely on my salaried job to support my family. My employer recently expanded my sales territory throughout Malaysia. I am now required to fly regularly from Kuala Lumpur to Penang, Johor, Kota Kinabalu and Kuching to meet customers. My boss has already made it clear that travelling is part of my job. If I cannot travel, the company has little reason to continue employing me.
2. There is another problem. When my finances collapsed, I also fell behind on my income tax payments. I have been worried that both the Insolvency Department and HASiL may already have placed my name in the airport immigration system. Next week, my company is sending me to Kota Kinabalu. The flight and hotel have already been booked. I keep thinking about what will happen if I reach the airport, check in my baggage and then suddenly get stopped by Immigration. Apart from losing the business appointment, my employer may then discover both my bankruptcy and my tax arrears.
3. I am not travelling overseas. I only need to fly within Peninsular Malaysia or take a direct flight from Kuala Lumpur to Sabah or Sarawak. However, people keep telling me that Sabah and Sarawak have immigration counters, so a bankrupt person or a person owing income tax cannot fly there. Is that actually the law? Can a bankrupt fly domestically within Peninsular Malaysia? Can I fly to Sabah and Sarawak? If HASiL has imposed a tax travel restriction against me, does that restriction also block domestic flights within Malaysia?

答：

1. 破产人士可以乘搭纯国内航班。从吉隆坡飞槟城、柔佛、新山、兰卡威等西马地点，并没有“离开马来西亚”，所以《1967年破产法令》第38(1)(c)条的出境限制本身不会禁止这种国内飞行。从西马直接飞沙巴或砂拉越，同样没有离开马来西亚，因此破产身份本身也不是禁止你飞东马的法律理由。MdI现行资料仍清楚说明，第38(1)(c)条针对的是破产人士“离开马来西亚”。
2. 欠所得税的答案也一样清楚：欠税不等于不能搭国内飞机。HASiL依据《1967年所得税法令》第104条实施的是“阻止离开马来西亚”的出境限制，不是国内航空禁令。HASiL早已正式澄清，这项限制只在国际出境口岸生效，即使名字已被列入税务出境限制，仍可在西马、沙巴和砂拉越之间作国内旅行。HASiL在2026年的现行资料继续把第104条称为“出国／离开马来西亚”的限制。

破产限制的是什么？

3. 《1967年破产法令》第38(1)(c)条规定，尚未解除破产的人，没有取得破产总监或法庭事先批准，不得离开马来西亚。第38(1A)条允许批准附带条件；第38(2)条处理违反限制或批准条件的后果；而第38A条允许破产总监通知移民局阻止破产人士离境，并赋予移民机关执行有关限制的权力。重点不是“破产就不能搭飞机”，而是“破产不能未经批准离开马来西亚”。MdI现行电子系统也把这项申请直接称为“出国申请”。
4. 国内飞行必须与外国转机分开看。《1959/63年移民法令》第2(2)条明确规定，一个人在马来西亚两个地点之间旅行，只要没有进入外国领土，不会因为旅程经过境外空间而被当成离开或重新进入马来西亚。这项条文属于移民法本身，并不是第38条的定义条款，但它进一步确认马来西亚法律把纯国内点对点旅行与“离境”分开处理。反过来，如果吉隆坡去古晋的机票先在新加坡、汶莱或其他外国机场转机，就不要把它当成普通国内航班处理；破产人士应先解决所有出境批准。

为什么飞沙巴、砂拉越仍然会经过移民局？

5. 因为这是另一套法律问题。《1959/63年移民法令》第66条保留沙巴和砂拉越对来自马来西亚其他地区公民的入境管制权，所以西马人飞东马看见移民局柜台，并不代表自己“出国”。现行移民局资料说明，西马马来西亚人前往沙巴或砂拉越，可按东马内部入境制度使用有关旅行文件；作为社会或商务访问，替代内部旅行证件的安排可给予不超过三个月的逗留。若实际是在当地受雇、长期工作或长期居留，则必须另外符合东马的准证要求。

欠所得税什么时候才真正会被拦？

6. 单纯存在所得税欠款，不应理解成电脑当天自动把所有国内和国际航班封掉。《1967年所得税法令第104(1)条》授权税收总监在认为一个人即将或会离开马来西亚而没有清付有关税款、法定款项或债务时，向警方或移民机关发出证书，要求阻止该人离境，直至款项支付或提供令税收总监满意的担保。第104(2)条进一步授权移民机关采取执行措施，包括扣留身份证明、护照、出境证件或其他旅行文件。HASiL现行Public Ruling No. 4/2022, Recovery From Persons Leaving Malaysia仍以第104条作为这项制度的法律基础。
7. 实务上，不要等到国际机场柜台才试运气。截至2026年6月更新的HASiL官方页面，纳税人可以通过MyTax或移民局系统检查出境限制。若真正要去外国，全部付清可申请解除；无法一次清还时，HASiL现行2026指引允许申请临时解除，核心条件包括支付至少证书款额的50%、为余额安排分期，并取得批准后才出国。这个制度解决的是国外旅行，不是吉隆坡飞槟城或直接飞亚庇的问题。

同时破产又欠税，哪一个部门说了算？

8. 答案是：两套限制各自独立，不能拿一个部门的批准去压过另一个部门。如果只是纯国内旅行，第38条及第104条的“离开马来西亚”问题都没有被触发；但若真正出国，破产人士即使取得破产总监批准，仍必须另外处理HASiL第104条限制。同样地，清除了HASiL限制，也不代表破产人士自动取得第38(1)(c)条的出境许可。这一点已经由马来西亚高庭直接处理。

马来西亚法庭怎样判？

9. In the Matter of Lau Hieng Yee, a Bankrupt [2000] 1 MLJ 59属于破产人士的程序性胜诉。破产者向高庭申请出国许可，破产管理机关先争议他聘请律师及申请程序。高庭驳回有关初步反对，并裁定第38(1)(c)条并没有规定破产者必须先得到破产管理机关同意，才有资格向法院申请；国际护照也不是自动归属破产财团的“财产”。但这宗案例不能被误读成“破产者申请就一定能出国”。
10. Lim Moon Heng @ Lim Boon Siang v The Government of Malaysia & Anor [2002] 2 MLJ 499则是破产人士败诉的重要案例。他已取得破产管理机关同意出国并提供RM50,000银行保证，但HASiL仍依据第104条要求清还约RM197,140.09税款或提供另一项担保。高庭裁定破产法和所得税法有不同目的，两套权力可以同时存在。因此，破产局批准不等于税务放行。
11. Tai Choi Yu v Government of Malaysia & Ors [1994] 1 MLJ 677中，纳税人主张第104条所谓“离开马来西亚”只应指永久离境，并争议在发证书前没有获得聆听机会。最高法院不接受这些论点，确认第104条属于追收税款的法定工具，“离开马来西亚”并不限于永久移民，因此纳税人败诉。这个判决说明：真正要出国时，不要把“只是去几天”当作第104条的抗辩。
12. Ong Bee Yam v Pengarah Hasil Dalam Negeri, Sarawak & Anor [2002] 3 MLJ 389则是纳税人成功挑战限制的案例。HASiL因已故人士遗产的税债，把作为遗产管理人的Ong个人列入第104条限制。高庭裁定有关税债属于遗产，她在当时并没有因此成为个人债务人，所以针对她个人发出的第104条证书无效。相反，Goh Eng Hwa v Ketua Pengarah Lembaga Hasil Dalam Negeri & Anor [2008] 8 CLJ 777提醒大家，若攻击第104条行政决定，法律程序也必须正确；该案的普通宣告式诉讼没有成功，法院认为适当的公法挑战应循司法复核处理。

真正实用的处理方法

13. 如果你的工作长期需要国内飞行，先把四件事分清楚。第一，机票必须确认是真正的马来西亚国内点对点行程，不要误订外国转机。第二，破产文件要确认你仍是未解除破产人士，以及有没有其他特别庭令或条件。第三，如果有所得税欠款，先在MyTax及移民局系统确认是否已经存在第104条出境限制。第四，飞沙巴或砂拉越时，准备符合东马移民要求的身份证明和有关准证；短期商务访问与长期在当地受雇不是同一件事。法律风险最大的做法，就是看到“国内航班”四个字便以为所有行程都一样。
14. 法律总结：破产不会因为你从吉隆坡飞槟城、新山或其他西马地点而自动限飞；直接从西马飞沙巴或砂拉越，第38(1)(c)条本身也不会因为破产身份禁止你登机。所得税第104条限制同样针对“离开马来西亚”，不是国内航班禁令。真正需要特别小心的是外国转机、另外存在的东马入境问题，以及同时受到破产局和HASiL两套独立出境限制的人。现有已报道案例主要处理“出国”及第104条限制，我没有找到一宗已报道马来西亚判例专门裁定“破产人士西马直飞沙巴／砂拉越是否属于离境”；这个国内旅行结论来自现行法条结构及政府机关明确指引，而不是虚构案例。
15. 真正昂贵的，从来不是律师咨询费，而是你为了省下咨询费而做错的每一个决定。破产、欠税和出境限制最危险的是把“国内飞行”“东马入境”和“离开马来西亚”混为一谈，然后到了机场才发现自己的行程实际上经过外国、税务限制没有解除，或工作准证不符合要求。付费咨询买的不是几句话，而是Wilson Kuek律师的实战经验与判断力，先检查破产档案、税务限制、飞行路线和证件，再决定应该怎样行动。不要用未来更大的代价，去换今天省下的咨询费。
16. 第一时间付费咨询Wilson Kuek律师及其专业团队；如需正式处理案件，请尽早委任我们。WhatsApp Wilson Kuek律师：019-2286668 联系 Wilson Kuek律师 ／律师楼联系号码：016-3229368 联系律师楼。
17. 相关文章：

• 想进一步了解破产人士怎样正式申请出国，可阅读《破产后可以出国吗？2026破产者出境申请指南》；
• 想了解破产多久才能解除，可阅读《破产5年就能自动解除？》；
• 想了解破产前把资产转给亲友的法律风险，可阅读《破产人士可以在破产前把资产转给家人朋友？》；
• 另可参考《禁止出国黑名单》了解出境限制的基本概念，但实际查询和解除方法应以现行2026年MdI、HASiL及移民局资料为准。

Can a Bankrupt or Tax Debtor Fly Within Peninsular Malaysia, Sabah or Sarawak?

Answer:

1. The short answer is yes: bankruptcy does not by itself prevent a person from taking a genuine domestic flight within Malaysia. A flight from Kuala Lumpur to Penang, Johor Bahru, Langkawi or another destination in Peninsular Malaysia does not amount to “leaving Malaysia”. Accordingly, the restriction under section 38(1)(c) of the Insolvency Act 1967 does not itself prohibit such domestic travel. A direct flight from Peninsular Malaysia to Sabah or Sarawak likewise remains a journey within Malaysia. MdI’s current guidance continues to describe section 38(1)(c) as a restriction against a bankrupt “leaving Malaysia”.
2. The answer is also clear for income-tax arrears. Owing income tax does not create a prohibition against domestic flights. A stoppage order under section 104 of the Income Tax Act 1967 is directed at preventing a person from leaving Malaysia. HASiL has expressly clarified that its tax travel restriction operates at international exit points and that a taxpayer subject to the restriction remains free to travel domestically between Peninsular Malaysia, Sabah and Sarawak. HASiL’s current 2026 materials continue to describe the section 104 mechanism as a restriction on travelling abroad or leaving Malaysia.

What exactly does the Insolvency Act prohibit?

3. Under section 38(1)(c) of the Insolvency Act 1967, an undischarged bankrupt must not leave Malaysia without the previous permission of the Director General of Insolvency (“DGI”) or the Court. Section 38(1A) permits conditions to be attached to the approval, while section 38(2) provides consequences for breach. Section 38A provides the machinery through which the DGI may engage Immigration to prevent an unauthorised departure. The legal restriction is therefore not “a bankrupt cannot board an aircraft”; it is “an undischarged bankrupt cannot leave Malaysia without the required permission”. MdI’s current e-Insolvensi system similarly identifies the relevant application as an application to travel overseas.
4. A domestic itinerary must, however, be distinguished from an itinerary involving a foreign transit point. Section 2(2) of the Immigration Act 1959/63 expressly provides, for the purposes of that Act, that a person travelling between two places in Malaysia without entering territory outside Malaysia is not treated as leaving, entering or arriving in Malaysia merely because of the route involved. That provision does not itself define the Insolvency Act, but it reinforces the legal distinction between domestic movement and departure from Malaysia. A Kuala Lumpur–Kuching itinerary routed through Singapore, Brunei or another foreign airport should therefore not be casually treated in the same way as a direct Malaysian domestic flight.

Why is there Immigration control when flying to Sabah or Sarawak?

5. This is a separate legal issue. Section 66 of the Immigration Act 1959/63 preserves special immigration control over entry by Malaysian citizens into the East Malaysian States. The presence of an Immigration counter in Sabah or Sarawak therefore does not turn the journey into an international trip. Current Immigration Department guidance confirms that West Malaysian citizens travelling to Sabah or Sarawak may use the prescribed internal-travel arrangements, including the document in lieu of an internal travel document for eligible social or business visits not exceeding three months. A person actually taking up employment or residing there for a longer period must separately satisfy the relevant East Malaysian immigration requirements.

When can income-tax arrears actually result in an airport stoppage?

6. A tax debt should not be understood as an automatic computer-generated ban on every flight. Under section 104(1) of the Income Tax Act 1967, where the Director General of Inland Revenue is of the opinion that a person is about or likely to leave Malaysia without paying the relevant tax, statutory sums or debts, a certificate may be issued to the Commissioner of Police or Director of Immigration requesting that the person be prevented from leaving Malaysia until payment or satisfactory security is provided. Section 104(2) authorises the necessary enforcement measures, including seizure, removal or retention of identification, passports, exit permits and other travel documents. HASiL’s Public Ruling No. 4/2022, Recovery From Persons Leaving Malaysia continues to explain this statutory regime.
7. From a practical perspective, a taxpayer intending to travel overseas should not discover the problem at the departure gate. HASiL’s official travel-restriction page, updated on 26 June 2026, allows the restriction status to be checked through MyTax or the Immigration system. Full payment can support cancellation of the restriction. Where full payment cannot be made, HASiL’s current 2026 guidance provides for temporary release for overseas travel subject to conditions that include payment of at least 50% of the certified amount, arrangements for the outstanding balance and obtaining approval before departure. These rules concern travel abroad, not an ordinary Kuala Lumpur–Penang or direct Kuala Lumpur–Kota Kinabalu flight.

What if the person is both bankrupt and subject to a tax restriction?

8. The two statutory regimes operate independently. One authority’s approval does not cancel the other authority’s restriction. If the journey is purely domestic, the “leaving Malaysia” element in sections 38 and 104 is not engaged. If the person genuinely travels overseas, however, DGI permission does not override a HASiL stoppage order, and tax clearance does not replace the permission required under section 38(1)(c). This interaction has been directly considered by the Malaysian High Court.

What have the Malaysian courts decided?

9. In the Matter of Lau Hieng Yee, a Bankrupt [2000] 1 MLJ 59 was a procedural success for the bankrupt. The bankrupt applied to the High Court for permission to travel overseas. Preliminary objections were raised concerning his appointment of a solicitor and the procedure adopted. The High Court rejected those objections. It held, among other matters, that section 38(1)(c) did not require the bankrupt first to obtain the Official Assignee’s sanction before invoking the Court’s jurisdiction, and that an international passport was not automatically bankruptcy property vesting in the Official Assignee. The case should not, however, be misquoted as authority that every travel application must be approved.
10. Lim Moon Heng @ Lim Boon Siang v The Government of Malaysia & Anor [2002] 2 MLJ 499; [2002] 2 CLJ 659; (2002) MSTC 3,957 is the important losing authority for a bankrupt taxpayer. The bankrupt had obtained leave from the insolvency authority and furnished a RM50,000 bank guarantee. The Inland Revenue authority nevertheless relied on section 104 and required settlement of approximately RM197,140.09 in tax or separate security. The High Court held that bankruptcy law and income-tax law serve distinct purposes and that the tax authority retained its statutory power. Insolvency approval therefore did not amount to tax clearance.
11. In Tai Choi Yu v Government of Malaysia & Ors [1994] 1 MLJ 677; (1994) 2 MSTC 3,373, the taxpayer argued, among other points, that “leaving Malaysia” under section 104 should mean permanently leaving the country and challenged the absence of a prior hearing. The Supreme Court rejected those arguments and upheld the statutory operation of section 104 as a tax-recovery mechanism. The decision is important because a taxpayer cannot defeat a valid section 104 restriction merely by saying that the overseas trip is temporary or only for a few days.
12. Ong Bee Yam v Pengarah Hasil Dalam Negeri, Sarawak & Anor [2002] 3 MLJ 389; (2003) MSTC 3,979 demonstrates that the Revenue authority must still act against the correct legal debtor. A section 104 certificate was issued personally against an administratrix in relation to tax owed by a deceased person’s estate. The High Court held that the estate debt did not, on the facts, make the administratrix personally liable and the certificate against her personally was invalid. By contrast, Goh Eng Hwa v Ketua Pengarah Lembaga Hasil Dalam Negeri & Anor [2008] 8 CLJ 777; (2008) MSTC 4,348 is a procedural warning: where the complaint is against the legality of a section 104 public-law decision, the proper judicial-review procedure matters.

Practical strategy

13. A person whose employment requires frequent domestic travel should separate four issues. First, verify that the itinerary is genuinely domestic and does not contain a foreign transit point. Second, confirm the current bankruptcy status and whether any separate order or condition exists in the insolvency file. Third, if there are tax arrears, check through MyTax and the Immigration system whether a section 104 stoppage order has actually been recorded. Fourth, for Sabah or Sarawak, carry the appropriate identification and satisfy the applicable East Malaysian pass requirements; a short business visit and taking up employment in the State are legally different matters.

Legal conclusion

14. Bankruptcy does not itself prohibit a direct Kuala Lumpur–Penang, Kuala Lumpur–Johor Bahru or other Peninsular domestic flight. A direct flight from Peninsular Malaysia to Sabah or Sarawak is likewise not prohibited by section 38(1)(c) merely because the passenger is bankrupt. A section 104 income-tax stoppage order is also directed at leaving Malaysia, not at domestic air travel. The real traps are foreign transit itineraries, separate East Malaysian immigration requirements and the existence of two independent restrictions where a bankrupt is also subject to a HASiL stoppage order. I have not identified a reported Malaysian case specifically deciding whether a bankrupt’s direct Peninsular Malaysia–Sabah/Sarawak flight constitutes leaving Malaysia; that domestic-travel conclusion is based on the statutory framework and express governmental guidance, not on an invented precedent.
15. What is truly expensive is never the legal consultation fee, but every wrong decision made simply to save it. Bankruptcy, tax arrears and travel restrictions become dangerous when a person treats “domestic flight”, “East Malaysian immigration control” and “leaving Malaysia” as if they were the same legal concept. By the time the mistake is discovered at the airport, the itinerary may involve a foreign transit, a tax restriction may remain unresolved, or the traveller may lack the immigration permission required for the actual work in Sabah or Sarawak. A paid consultation buys Wilson Kuek‘s practical experience and professional judgment to examine the insolvency file, tax restriction, itinerary and travel documents before the wrong step is taken.
16. Consult Wilson Kuek and his professional team early; where formal legal representation is required, appoint us before the problem escalates. WhatsApp Wilson Kuek 019-2286668 (https://wa.me/60192286668) / Legal Firm 016-3229368 (https://wa.me/60163229368).
17. Related reading on:

• for overseas travel by a bankrupt, read Can a Bankrupt Travel Overseas? 2026 Guide;
• for discharge, read Does Bankruptcy Automatically End After Five Years?;
• for pre-bankruptcy transfers to relatives, read Can a Bankrupt Transfer Assets to Family or Friends Before Bankruptcy?; and
• for the basic concept of an immigration blacklist, see Travel Restriction Blacklist. The last article is an older article, so the actual checking and release procedures should always follow the current MdI, HASiL and Immigration Department systems.

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*我们的律师楼拥有超过 20 年的执业经验。我们有处理民事纠纷(打官司/法庭诉讼)、商业纠纷、劳工纠纷(工业法庭）、追讨债务、遗产分配、立遗嘱、离婚、抚养权、赡养费、产业分配、领养小孩、拟商业合约、拟雇佣协议、拟买卖合约、银行贷款、法律咨询、法律顾问、等法律事务。全马的案件，我们皆有处理。We handle various legal matters including civil litigation, commercial disputes, labour disputes (Industrial Court), debt recovery, probate & letter of administration, will, divorce, children custody, maintenance/alimony, adoption, distribution of matrimonial assets, drafting commercial agreements, drafting employment contracts, drafting sale and purchase agreements, process loan documentations, providing legal consultations, offering legal advisory services and handling miscellaneous legal works.

*我们的律师楼网站拥有超过3,000则法律文章，免费提供大众阅读+参考。欢迎填写您的资料，订阅我们的法律文章: www.kuekong.com。Our law firm’s website features over 3,000 legal articles, available for free to the public for reading and reference. Feel free to fill in your details to subscribe to our legal articles: www.kuekong.com.

*Wilson Kuek律师是《法律与你同行 Law & Justice》面子书群组的创办人。《法律与你同行》是马来西亚最大的法律平台。我们的平台每天为无数的平民百姓免费解除各类的法律困扰。Wilson Kuek is the founder of the Facebook group “Law & Justice.” “Law & Justice” is Malaysia’s largest legal platform, providing free legal assistance to countless individuals daily.

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*Kuek, Ong & Associates. Advocates & Solicitors. No.86-1, Jalan Mahogani 1, Bandar Botanic, 41200 Klang, Selangor Darul Ehsan.

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1.马来西亚破产可以搭国内飞机吗？Can a Bankrupt Take Domestic Flights in Malaysia?； 破产人士可以从西马飞沙巴砂拉越吗？Can a Bankrupt Fly from Peninsular Malaysia to Sabah or Sarawak?；3. 欠所得税还能飞沙巴砂拉越吗？Can You Fly to Sabah or Sarawak If You Owe Income Tax?；4. LHDN出境限制会禁止国内飞行吗？Does an LHDN Travel Restriction Block Domestic Flights?；5. 破产被限制出国，还能飞东马吗？Can a Bankrupt Under a Travel Ban Still Fly to East Malaysia?；6. 马来西亚破产机场限飞法律：国内与国外有什么分别？Malaysia Bankruptcy Airport Travel Restrictions: Domestic vs Overseas Flights；7. 欠税被列入出境黑名单，可以搭国内飞机吗？Can a Taxpayer on a Travel Blacklist Take Domestic Flights?；8. 西马飞沙巴经过移民局，算出国吗？Does Flying from Peninsular Malaysia to Sabah Count as Leaving Malaysia?；9. 破产又欠Income Tax，可以飞东马工作吗？Bankrupt and Owing Income Tax: Can You Fly to East Malaysia for Work?；10. 马来西亚破产与LHDN出境限制2026：哪些航班不能飞？Malaysia Bankruptcy and LHDN Travel Restrictions 2026: Which Flights Are Restricted?

1.破产了，还能飞东马？Bankrupt—Can You Still Fly East Malaysia?； 欠税会被机场拦吗？Will Tax Arrears Stop You at the Airport?；3. 破产人士机场被拦？Bankrupt Stopped at the Airport?；4. 西马飞沙巴算出国吗？Is Flying to Sabah “Overseas”?；5. LHDN限飞，国内也不能飞？LHDN Travel Ban—Domestic Flights Too?；6. 破产＋欠税，还能登机？Bankrupt + Tax Debt—Can You Board?；7. 飞东马前先查清楚！Check Before Flying to East Malaysia!；8. 国内航班也会被黑名单拦？Can a Blacklist Block Domestic Flights?；9. 机场移民局看到破产记录怎么办？What Happens When Immigration Sees Bankruptcy?；10. 国内飞行还是离开马来西亚？Domestic Flight or Leaving Malaysia?

1.马来西亚破产国内飞行 Malaysia bankrupt domestic flight； 破产人士飞沙巴 bankrupt fly Sabah；3. 破产人士飞砂拉越 bankrupt fly Sarawak；4. 西马飞东马破产 Peninsular to East Malaysia bankrupt；5. 欠所得税国内飞行 income tax arrears domestic flight Malaysia；6. LHDN出境限制国内航班 LHDN travel restriction domestic flight；7. LHDN黑名单飞沙巴 LHDN blacklist fly Sabah；8. LHDN黑名单飞砂拉越 LHDN blacklist fly Sarawak；9. Income Tax Section 104 travel restriction Malaysia；10. Insolvency Act Section 38 domestic travel Malaysia；11. 破产机场限飞 Malaysia bankruptcy airport restriction；12. 破产可以坐飞机吗 can bankrupt take flight Malaysia；13. 西马飞沙巴算出国吗 Peninsular Malaysia to Sabah leaving Malaysia；14. 西马飞砂拉越移民局 Peninsular Malaysia Sarawak immigration；15. 破产东马工作 bankrupt work travel East Malaysia；16. 欠税机场被拦 tax arrears stopped at airport Malaysia；17. Section 104 Sabah Sarawak domestic travel；18. 破产出境黑名单 bankruptcy travel blacklist Malaysia；19. 破产外国转机 bankrupt foreign transit Malaysia；20. 破产加LHDN限飞 bankruptcy and LHDN travel restriction Malaysia。