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Tax Investigation Framework 2023

Updated: Apr 7

The Inland Revenue Board of Malaysia (IRBM) released the Tax Investigation Framework, effective 1 January 2023.

This new framework replaces the Tax Investigation Framework dated 1st January 2020 and is available in Bahasa Malaysia.

The updated Framework includes amendments to several key paragraphs, such as:-

  • Para 2 – Legal Provisions

  • Para 6 – Selection of Cases

  • Para 7 – Investigation Procedures

  • Para 8 – Rights and Responsibilities

  • Para 9 – Confidentiality of Information

  • Para 11 – Case Settlement (*)

* Para 11 in the previous Framework referred to “Payment Procedures”.

To access the complete text of the Framework, interested individuals can refer to the provided reference.


1. Tax Investigation Framework dated 1 January 2023

46.1 HASiL – Tax Investigation Framework dated 1 January 2023
Download PDF • 868KB

2. Tax Investigation Framework dated 1 January 2020

46.2 HASiL – Tax Investigation Framework dated 1 January 2020
Download PDF • 576KB

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