Tax audits and investigations: The principles and practice (28-Mar-2016)

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The Malaysian Income Tax Act 1967 imposes many compliance requirements on taxpayers. Tax audits and tax investigations would require taxpayers and practitioners to not only have sound tax law knowledge but also good accounting knowledge. 
Non-compliance of taxation laws as well as guidelines, rulings and other regulations issued by the Director General of Inland Revenue [DGIR] will create elements of risk to taxpayers during tax audits and investigations with severe penalties being imposed by the DGIR. 

This workshop will provide practical and legal guidance to taxpayers and practitioners on tax audits and tax investigations based on the various Tax Audit and Tax Investigation Frameworks issued by the DGIR.

1. Tax Audit Framework
• Objectives of tax audits
• Types of tax audits
• Tax audit protocol and methodologies
• Factors that could trigger audits
• Preparing for tax audits
• Taxpayer’s rights and responsibilities in a tax audit
• DGIR’s rights and responsibilities in a tax audit
• Finalisation of tax audit cases
• Audit penalties

2. Tax Investigation Framework
• Objectives of tax investigations
• Factors that could trigger an investigation by the DGIR
• Risks taxpayers’ face in an investigation
• Preparing for a potential investigation
• Taxpayer’s rights and responsibilities in an investigation
• DGIR’s powers in an investigation
• Finalisation of tax investigation cases
• Investigation penalties

3. Public Rulings and discussions on relevant tax Cases

The topic discussed in the workshop was agreed upon by LHDNM and the CPD hours are recognised by Ministry of Finance as Continuing Professional Development (CPD)/Continuing Professional Education (CPE) points for the application and renewal of tax agent license.

Learning objectives

• Obtain a sound knowledge of income tax laws and regulations
• Gain insights into the IRB’s Audit and Investigation Framework
• Obtain clarity on potential areas of uncertainty within the provisions of the ITA 1967 and review of relevant tax cases,

Mr Kularaj K. Kulathungam
Kularaj, a member of the Chartered Tax Institute of Malaysia, is an approved tax agent both under the Income Tax Act 1967 as well as the Goods and Services Act 2014. He is the Managing Director of a tax consultancy & advisory firm with almost 28 years of experience in the field of taxation both with the Inland Revenue Board (IRB) as well as in private practice.

A former Assistant Director of Income Tax with the IRB, he has served at various IRB branches and divisions between 1988 and 2003 including the Labuan Offshore Taxation Unit. With his vast experience in the major areas of direct taxation as well as Goods and Services Tax [GST], participants who attend his training sessions find he is able to blend both the legal and practical aspects of taxation thereby greatly enhancing their learning experience.

In addition to managing his tax consultancy practice, he also lectures extensively at local institutions of higher learning and is a regular speaker at seminars on taxation issues in Malaysia.


Company directors, business owners, tax practitioners, tax executives, accountants, company auditors

1 day