Tax Audit and Investigation Guide, Malaysia (PB)

Tax Audit and Investigation Guide, Malaysia is specially written to provide guidance and information for advance preparation of tax audit and on how to handle tax investigation. Readers will obtain an understanding of the process involved in a tax audit and investigation.Include in this publication are examples of the types of adjustments and penalties that a taxpayer could face in a tax audit and investigation. By reading, this publication, a taxpayer will be aware of the avenues available to them in the events of a disagreement with the Inland Revenue Board assessment. Taxpayers will also be well informed of their rights and responsibilities in an audit or investigations.The Tax Audit Framework, Tax investigation Framework, related Public Rulings, Guidelines, tax cases and prescribed forms are discussed and included as references for readers.The law in this publication stands as at 22 May 2009.