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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

Tax Audit and Tax Investigation

Tax-Audit

Services

Tax Audit and Tax Investigation

  • Self-assessment regime has been implemented since 2001. Taxpayers are required to compute its tax liabilities by comply with tax laws, guidelines, public rulings, practice notes issued by IRB; timely submission of tax returns, tax estimates and tax payments; document retentions of 7 years.
  • Objective of TAX AUDIT
    • The main objective of tax audits is to encourage voluntary compliance with the tax laws and regulations and to ensure that a higher tax compliance rate is achieved under the Self-Assessment System.
  • Objective of TAX INVESTIGATION
    • The main objectives of tax investigation are to deter tax evasion, identify and prosecute tax evaders, enhance voluntary tax compliance, to be fair to compliant taxpayers and to collect the correct amount of tax.

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