The Inland Revenue Board of Malaysia (IRBM) has issued new tax audit frameworks that are effective from 1 May 2022. These include:
- Tax Audit Framework, which replaces the framework issued on 15 December 2019;
- Tax Audit Framework for Petroleum, which replaces the framework issued on 15 December 2019; and
- Tax Audit Framework for Finance and Insurance, which replaces the framework issued on 18 November 2020.
The framework documents are currently only available in the Malay language, althou…