- The Inland Revenue Board of Malaysia (IRBM) introduced a Compliance Review Framework for e-Invoicing, effective December 15, 2025.
- The framework clarifies IRBM’s compliance review approach, audit methodology, case selection criteria, and taxpayer/tax agent rights and responsibilities.
- It outlines the review coverage period, voluntary disclosure process, and penalties for non-compliance.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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