Home Legislation Framework
| Year | Title | Date Issued |
|---|---|---|
| 2026 | Stamp Duty Audit Framework (2.43 MB) | 01.01.2026 |
| 2025 | e-Invoice Compliance Review Framework (630.85 KB) | 15.12.2025 |
| 2025 | Transfer Pricing Tax Audit Framework (246.26 KB) | 31.07.2025 |
| 2025 | Tax Audit Framework on Income Tax and Employer (766.62 KB) | 15.03.2025 |
| 2025 | Audit Framework For Real Property Gains Tax (RPGT) (218.04 KB) | 01.01.2025 |
| 2024 | Transfer Pricing Tax Audit Framework (259.39 KB) * Superseded by the Transfer Pricing Tax Audit Framework (31.07.2025) – Refer Year 2025 | 24.12.2024 |
| 2022 | Tax Audit Framework For Petroleum (963.91 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 | 01.05.2022 |
| 2022 | Tax Audit Framework For Petroleum (830.01 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 | 01.05.2022 |
| 2022 | Tax Audit Framework (1,014.17 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 | 01.05.2022 |
| 2021 | Audit Framework For Employer (710.96 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 | 01.10.2021 |
| 2020 | Tax Audit Framework For Petroleum (791.64 KB) *Superseded by the Tax Audit Framework on Finance and Insurance (01.05.2022) - Refer Year 2022 | 18.11.2020 |
| 2020 | Audit Framework For Compliance (391.87 KB) | 15.06.2020 |
| 2019 | Tax Audit Framework For Transfer Pricing (805.24 KB) * Superseded by the Transfer Pricing Tax Audit Framework (31.07.2025) – Refer Year 2025 | 15.12.2019 |
| 2019 | Tax Audit Framework For Petroleum (592.26 KB) * Superseded by the Tax Audit Framework For Petroleum (01.05.2022) - Refer Year 2022 | 15.12.2019 |
| 2019 | Tax Audit Framework (682.92 KB) * Superseded by the Tax Audit Framework (01.05.2022) - Refer Year 2022 | 15.12.2019 |
| 2018 | Tax Audit Framework (324.88 KB) *Superceded by the Tax Audit Framework (15.12.2019) - Refer Year 2019 | 01.04.2018 |
| 2017 | Tax Audit Framework (523.90 KB) *Superceded by the Tax Audit Framework (01.04.2018) - Refer Year 2018 | 01.05.2017 |
| 2015 | Tax Audit Framework On Withholding Tax (463.42 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 | 01.08.2015 |
| 2015 | Tax Audit Framework For Petroleum (439.63 KB) * Superseded by the Tax Audit Framework On Finance and Insurance (18.11.2020) - Refer Year 2020 | 01.06.2015 |
| 2015 | Tax Audit Framework (420.31 KB) *Superceded by the Tax Audit Framework (01.05.2017) - Refer Year 2017 | 01.02.2015 |
| 2013 | IRBM Audit Framework (1.43 MB) *Section I - superceded by the Tax Audit Framework (01.02.2015) - Refer Year 2015 *Section II - superceded by the Petroleum Tax Audit Framework (15.12.2019) - Refer Year 2019 *Section III - superceded by the Transfer Pricing Audit Framework (15.12.2019) - Refer Year 2019 | 01.04.2013 |
| 2009 | IRBM Audit Framework (88.77 KB) * Superseded by the Tax Audit Framework (01.04.2013) - Refer Year 2013 | 01.01.2009 |
| 2007 | Tax Audit Framework (124.63 KB) *Superceded by the Tax Audit Framework (01.01.2009) - Refer Year 2009 | 01.01.2007 |
Tax Collection Framework 2021 (985.84 KB) – This Tax Collection Framework supersedes the Tax Collection Framework issued on 20 April 2016