My situation is similiar to you. I am in Singapore and my adsense check to Malaysia bank account.

My case is I am not a MY resident because I am not staying in MY for 186 days and the adsense earning are consider as earning from foreign country. So it's not taxable.

If you have a sole pro company then it must be under the correct busines sector, then only its consider a sale.

BTW whats your earning figure per month?