if buy iphone ln malaysia can get tax refund or not?

If you are a Malaysian buying an iPhone in Malaysia, you are not considered a "tourist," so the TRS does not apply.

The price you pay at the Apple Store includes SST, and no tax refund is possible since the tax system assumes the goods are for use within Malaysia.

IMPORTANT RESTRICTION FOR iPHONE, iPAD, APPLE TV, AND HOMEPOD SERVICE.

Apple may restrict warranty service for iPhone, iPad, Apple TV, and HomePod to the country where Apple or its Authorized Distributors originally sold the device.