• Tax Investigation and Field Audit

Tax Investigation and Field Audit

Tax Investigation

Under Malaysian laws, the Inland Revenue Board (IRB) is empowered to make an inspection without notice at a taxpayer’s business premises and other premises if deemed necessary, where there are grounds for suspicion of deliberate tax avoidance or wilful tax evasion.

The main objective of such visit is to prove that an offence has been committed and impose the appropriate penalties upon the taxpayer, ranging from a fine to imprisonment.

Some of the ways we can help you through the ‘surprise visit’ are:

  • Providing guidance and assistance throughout the whole process
  • Liaising and negotiating with the IRB on your behalf
  • Setting out the options available, assessing the potential costs and implementing a resolution plan for you
  • Proving tax litigation defence support 

Field Audit

Field audits are enforcement measures to ensure compliance with tax legislations, and can take place even without any suspicion of or actual wrongdoing. Prior to a field audit, notice will be given by the IRB and the required documents will be requested beforehand. Even with notification beforehand, it is good to be prepared for possible outcomes. 

Some of the ways we can help you through the process are:

  • Performing tax health checks to highlight potentially contentious issues
  • Acting as the bridge between you and the IRB during the field audit
  • Liaising and negotiating with the IRB on your behalf