Tax Investigation Framework 2023
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.