Malaysia – GST audit framework published

The Royal Malaysian Customs Department (RMCD) published the goods and services tax (GST) audit framework dated 20 June 2016 on its website. The framework aims to ensure that auditing tasks are performed in a systematic, transparent and fair manner for registered persons or auditees.

In general, the framework details the administrative process relating to GST audits, including:

the relevant empowering sections;
the audit period;
the process relating to persons that may be audited;
the implementation of the audit;
documents required for the audit;
the audit exit conference;
rights and responsibilities of the auditee;
confidentiality of information; and
appeals and complaints.

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