Investigation – taboo subject that’s a step into the future

“Tax investigation has always been a taboo topic among businesses and taxpayers, as tax investigation activities carry a much serious undertone compared to that of a tax audit. Tax investigation activities involve inspections and surprise visits to taxpayers who are suspected of tax fraud and evasion – whereby upon conviction will result in either in civil or criminal proceedings.”

Authored by Soh Lian Seng, Head of Tax at KPMG in Malaysia, this commentary piece explores the possible avenues the Inland Revenue Board of Malaysia (HASiL) may activate as new tax investigation measures/initiatives in the budget proposals.

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For media-related queries, please email marcom@kpmg.com.my