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TaXavvy Issue 27/2021
In this issue:
Employer Tax Audit Framework
The Inland Revenue Board of Malaysia (IRBM) issued the Employer Tax Audit Framework (Malay version only) (“The Framework”).
The Framework takes effect from 1 October 2021 and is issued to ensure that the employer tax audits are carried out in a fair, sincere and transparent manner. It outlines the rights and responsibilities of the tax officers, employers and appointed tax agents with the objective to help tax audit officers perform their duties more efficiently and effectively and assist employers to fulfil their tax obligations under the relevant provisions of the Malaysian Income Tax Act, 1967.
This TaXavvy summarises the salient features of the Framework.
TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.
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