The Inland Revenue Board of Malaysia (IRBM) has issued new tax audit frameworks that are effective from 1 May 2022. These include:
- Tax Audit Framework, which replaces the framework issued on 15 December 2019;
- Tax Audit Framework for Petroleum, which replaces the framework issued on 15 December 2019; and
- Tax Audit Framework for Finance and Insurance, which replaces the framework issued on 18 November 2020.
Source Orbitax
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