Tax Audit and Investigation Guide in Malaysia

內容簡介

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