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Framework

Tax Audit 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2024 Transfer Pricing Tax Audit Framework (259.39 KB) * Superseded by the Transfer Pricing Tax Audit Framework (31.07.2025) – Refer Year 2025 24.12.2024
2022 Tax Audit Framework For Petroleum (963.91 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 01.05.2022
2022 Tax Audit Framework For Petroleum (830.01 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 01.05.2022
2022 Tax Audit Framework (1,014.17 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 01.05.2022
2021 Audit Framework For Employer (710.96 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 01.10.2021
2020 Tax Audit Framework For Petroleum (791.64 KB) *Superseded by the Tax Audit Framework on Finance and Insurance (01.05.2022) - Refer Year 2022 18.11.2020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2019 Tax Audit Framework For Transfer Pricing (805.24 KB) * Superseded by the Transfer Pricing Tax Audit Framework (31.07.2025) – Refer Year 2025 15.12.2019
2019 Tax Audit Framework For Petroleum (592.26 KB) * Superseded by the Tax Audit Framework For Petroleum (01.05.2022) - Refer Year 2022 15.12.2019
2019 Tax Audit Framework (682.92 KB) * Superseded by the Tax Audit Framework (01.05.2022) - Refer Year 2022 15.12.2019
2018 Tax Audit Framework (324.88 KB) *Superceded by the Tax Audit Framework (15.12.2019) - Refer Year 2019 01.04.2018
2017 Tax Audit Framework (523.90 KB) *Superceded by the Tax Audit Framework (01.04.2018) - Refer Year 2018 01.05.2017
2015 Tax Audit Framework On Withholding Tax (463.42 KB) * Superseded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 01.08.2015
2015 Tax Audit Framework For Petroleum (439.63 KB) * Superseded by the Tax Audit Framework On Finance and Insurance (18.11.2020) - Refer Year 2020 01.06.2015
2015 Tax Audit Framework (420.31 KB) *Superceded by the Tax Audit Framework (01.05.2017) - Refer Year 2017 01.02.2015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