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Tax Audit and Tax Investigation – OBB Consultancy Sdn. Bhd. OBB Consultancy Sdn Bhd - Always On The Lookout For A Better Way

税务审计和税务调查

Tax-Audit

服务

税务审计和税务调查

  • 马来西亚自2001年起实施自我评估制度。纳税人必须遵守马来西亚税务局发出的税法、指引、公共裁决、实务指引；及时提交纳税申报表、估税和缴税; 文件保留期为7年。
  • 税务审计的目的
    • 税务稽查的主要目的是鼓励自愿遵守税务法律法规，并确保在自我评估制度下实现更高的税务合规率。
  • 税务调查的目的
    • 税务调查的主要目的是阻止逃税，识别和起诉逃税者，加强自愿税务合规，对合规纳税人公平，并收取正确的税额。

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