Malaysia Issues New Consolidated Income Tax and Employer Audit Framework

The Inland Revenue Board of Malaysia (IRBM) announced the issuance of a new Tax Audit Framework on Income Tax and Employer on 15 March 2025 (currently only available in the Malay language). The new framework consolidates and supersedes several past audit frameworks, including:

• Tax Audit Framework (2022);
• Tax Audit Framework For Petroleum (2022);
• Tax Audit Framework On Finance and Insurance (2022);
• Audit Framework For Employer (2021); and
• Tax Audit Framework On Withholding Tax (2015).

Some…