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Audit Framework For Employer: Effective from October 1, 2021

Updated: May 2, 2022

Audit Framework For Employer - PDF

81. Audit Framework For Employer
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Audit Framework for Employers

81.1 Audit Framework for Employers
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Kaedah Kaedah Cukai Pendapatan (Potongan Daripada Saraan) 1994 (KKCP)

81.2 Kaedah Kaedah Cukai Pendapatan (Potongan Daripada Saraan) 1994 (KKCP)
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1. The Audit Framework for Employer was released by Lembaga Hasil Dalam Negeri (LHDNM) on October 1, 2021, and went into effect on October 1, 2021.

2. This Framework lays forth the rights and duties of audit officers, employers, and tax agents, with the goal of ensuring that employer audits are carried out fairly, openly, and equitably.


1. 税收局 (LHDNM) 于2021年10月1日发布雇主审计框架,并于2021年10月1日正式生效。

2. 该框架规定了审计官员、雇主和税务代理的权利和义务,目的是确保雇主审计工作公平、透明和公正地进行。

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