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Tax Audit and Investigation Guide in Malaysia

Tax Audit and Investigation Guide in Malaysia

Author: Vincent Josef
Publisher: CCH Malaysia
ISBN: 9789814228862
Published In: June 2009
Format: Paperback
Jurisdiction: Malaysia ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

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’s 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.

Features:

- Provides a discourse on the law governing tax audits and investigations
- Commentary provides explanation on the process of the audit and investigation, examination of records, cross border transactions, computing income discrepancies, finalisation of audit/investigation, appeals, prescribed forms, etc.
- Reproduces the frameworks, public rulings, guidelines, tax cases and forms
- Worked examples to illustrate income discrepancies, adjustments and penalties
- Explains the avenues available to a taxpayer in the events of any disagreement with the IRB’s assessment
- Inform taxpayers of their rights if they are being audited or investigated

Contents Includes:

- Tax Audit and Investigation: Background and Rationale
- Tax Audit and Investigation: Framework and Procedure
- Examination of Documents and Record-Keeping
- Cross-border Transactions and Transfer Pricing
- Computing Income Discrepancies
- Finalisation, Assessments and Appeals
- Forms and Agreements