Electronic Submission of Information requested by the IRB during an Audit
Updated: Nov 1, 2022
On September 27, 2022, the DESIRE Dialogue No.1/2022 was hosted by the Inland Revenue Board of Malaysia (IRBM) in collaboration with the Chartered Tax Institute of Malaysia (CTIM) and other professional organisations to explore concerns about compliance and operations.
It is noted that while submitting the information requested to the IRB via e-mail is preferred, the issue still persists that the IRB officer’s email account has a certain size limit (i.e. each email should not exceed 15 MB).
Consequently, the information emailed to the IRB has to be emailed over in several batches (which takes up unnecessary time).
Sometimes, this can mean sending over a dozen emails to the IRB officer.
Tax Practitioners have cases whereby the IRB officer suggested that the information be emailed to them using their personal email account to circumvent this email size issue.
However, this method is not preferred as it is not safeguarding the confidentiality of the taxpayer’s information.
Some officers suggested the use of saving the information onto a USB pen drive, or alternatively,
It is noted that while submission of the information requested to the IRB via e-mail is preferred, the issue still persists that the IRB officer’s email account has a certain size limit (i.e. each email should not exceed 15 MB).
Consequently, the information emailed to the IRB has to be emailed over in several batches (which takes up unnecessary time).
Sometimes, this can mean sending over a dozen emails to the IRB officer.
We have cases whereby the IRB officer suggested for the information be emailed to them using their personal email account to circumvent this email size issue.
However, this method is not preferred as it is not safeguarding the confidentiality of the taxpayer’s information.
Some officers suggested the use of saving the information onto a USB pen drive or, alternatively.
CTIM comments:
To ease the submission of the information requested by the IRB via electronic means, while ensuring that taxpayer information is safeguarded, we would suggest for the IRB consider not having an email size limit so that information can be emailed to the IRB in one go.
IRBM's response:
The upload capability for tax audit supporting documents through MITRS platform is now in its last stage of development at IRBM.
It is anticipated that it will be ready for use by November 2022.
At this juncture, IRBM will make use of the IRBM OneDrive platform to make it possible for taxpayers or tax agents to submit the document that was requested by the tax audit officer.
The tax audit officer will provide the taxpayers with a link to use to upload documents (based on an application from the taxpayer if the taxpayer experiences difficulty in submitting the document in big size).
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