|
YEAR
|
TITLE
|
DATE ISSUED
|
| 2025 | e-Invoice Compliance Review Framework (available in Malay version only) | 15.12.2025 |
| 2025 | Transfer Pricing Tax Audit Framework | 31.07.2025 |
| 2025 | Tax Audit Framework on Income Tax and Employer | 15.03.2025 |
| 2025 | Stamp Duty Audit Framework (available in Malay version only) | 01.01.2025 |
| 2025 | Audit Framework For Real Property Gains Tax (RPGT) (available in Malay version only) | 01.01.2025 |
| 2024 | Transfer Pricing Tax Audit Framework *Superceded by the Transfer Pricing Tax Audit Framework (31.07.2025) – Refer Year 2025 |
24.12.2024 |
| 2022 | Tax Audit Framework On Finance and Insurance (available in Malay version only) *Superceded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 |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| 2022 | Tax Audit Framework For Petroleum (available in Malay version only) *Superceded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 |
01.05.2022 |
| 2022 | Tax Audit Framework (available in Malay version only) *Superceded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 |
01.05.2022 |
| 2021 | Audit Framework For Employer (available in Malay version only) *Superceded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 |
01.10.2021 |
| 2020 | Tax Audit Framework On Finance and Insurance *Superceded by the Tax Audit Framework on Finance and Insurance (01.05.2022) - Refer Year 2022 |
18.11.2020 |
| 2020 | Audit Framework For Compliance (available in Malay version only) | 15.06.2020 |
| 2019 | Tax Audit Framework For Transfer Pricing *Superceded by the Transfer Pricing Tax Audit Framework (31.07.2025) – Refer Year 2025 |
15.12.2019 |
| 2019 | Tax Audit Framework For Petroleum *Superceded by the Tax Audit Framework For Petroleum (01.05.2022) - Refer Year 2022 |
15.12.2019 |
| 2019 | Tax Audit Framework *Superceded by the Tax Audit Framework (01.05.2022) - Refer Year 2022 |
15.12.2019 |
| 2018 | Tax Audit Framework (available in Malay version only) *Superceded by the Tax Audit Framework (15.12.2019) - Refer Year 2019 |
01.04.2018 |
| 2017 | Tax Audit Framework (available in Malay version only) *Superceded by the Tax Audit Framework (01.04.2018) - Refer Year 2018 |
01.05.2017 |
| 2015 | Tax Audit Framework On Withholding Tax (available in Malay version only) *Superceded by the Tax Audit Framework on Income Tax and Employer (15.03.2025) - Refer Year 2025 |
01.08.2015 |
| 2015 | Tax Audit Framework On Finance and Insurance *Superceded by the Tax Audit Framework On Finance and Insurance (18.11.2020) - Refer Year 2020 |
01.06.2015 |
| 2015 | Tax Audit Framework *Superceded by the Tax Audit Framework (01.05.2017) - Refer Year 2017 |
01.02.2015 |
| 2013 | IRBM Audit Framework *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 | Tax Audit Framework (Amendment 2009) *Superceded by the Tax Audit Framework (01.04.2013) - Refer Year 2013 |
01.01.2009 |
| 2007 | Tax Audit Framework *Superceded by the Tax Audit Framework (01.01.2009) - Refer Year 2019 |
01.01.2007 |
Tax Collection Framework 2021 - Rangka Kerja Pungutan Cukai ini menggantikan Rangka Kerja Pungutan Cukai yang dikeluarkan pada 20 April 2016 (in Malay version only)