Types of Tax Audits in Malaysia

Tax audits in Malaysia are categorized into two types: 

1. Desk Audit (书面审计)

📩 Official Notice: The taxpayer will receive an official letter from the Inland Revenue Board of Malaysia (IRBM), specifying:

• The documents required for review
• The submission deadline

🕒 Request for Extension:

• If the taxpayer cannot submit the required documents by the deadline, they may apply for an extension.

📍 Location:

• The audit is conducted at the IRBM office.
• Upon completion, the IRBM officer will issue a written notice detailing the audit findings.
• Desk audit findings may serve as a reference for further on-site audits if necessary.

2. Field Audit (现场审计)

📩 Official Notice: The taxpayer will receive an official letter from the IRBM, specifying:

• The date and time when IRBM officers will visit the taxpayer’s premises
• The scope of the audit, such as the tax years under review

📌 On-Site Inspection:

• The IRBM officers will conduct interviews with the taxpayer.
• The taxpayer must prepare all requested documents before the audit visit.

Our Stance on Tax Compliance
🚫 Malaysia strictly prohibits tax evasion.
⚠ If the IRBM detects tax evasion, they may impose:

✔ Fines
✔ Imprisonment
✔ Both

✅ We do NOT assist clients in tax evasion.
✅ We advocate for responsible tax compliance under the Income Tax Act 1967.
✅ Every taxpayer must fulfill their tax obligations legally.  

税务审计有两种：

书面审计
纳税人会收到内陆税收局寄来的正式书信。这封书信会列明所需要检查的文件与给予纳税人交付的期限。纳税人如无法在限期内准备好文件，可额外向内陆税收局申请延长交付文件的期限。审计工作将会在内陆税收局内进行，内陆税收局的负责人会在检查完后以书面通知纳税人审计的结果，书面审计的结果可能会作为现场审计的指引。

现场审计
纳税人会收到内陆税收局寄来的正式书信。这封书信会列明内陆税收局的官员前来拜访的时间日期与他们要检查的文件范围（如要检查的税务年份）。纳税人在此审计时将被官员面试提问。纳税人必须事先准备好所有内陆税收局官员要求的文件。
我们在此特别强调马来西亚是不允许逃税的。当内陆税收局发现纳税人有任何逃税行为，他们将会发出罚单（或是囚禁或是两者皆施）。因此，我们不会协助我们的顾客逃税。我们相信身为一位良好的公民，每一位纳税人都需要依据1967年所得税法令缴付他们收入的所得税。