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Tax Audit Framework 2022

Essential tax reference in handling tax audit

Tax Audit Framework 2022 : Law and Procedures is an essential tax reference that systematically explains the mechanism, procedures, time frame and process involved in tax audit, which has taken effect from 1 May 2022. The related contentious tax topics on incorrect returns, time barred assessments, records retention compliance, the distinction between tax investigation and tax audit, and the duties, responsibilities and power of the IRB officer carrying out the tax audit, have all been addressed.

This reference text provides a complete practical guidance, allowing tax accountants, tax agents and business directors to confidently handle tax audit issues when dealing with IRB officers. The 16 chapters provide in-depth coverage of the conceptual framework of tax audit, supplemented by illustrations, examples, and practical applications.

This is an essential tax reference for busy accountants, directors, tax practitioners, auditors, lawyers, company secretaries, business entrepreneurs and advisers.

The law is stated as at 1 November 2022.


16 Chapters . 312 Pages

1
Self-assessment regime
2
Tax audit framework and others
3
Selection criteria & audit categories
4
Tax audit process & procedures
5
Audit finalisation
6
Tax investigation
7
Tax appeal
8
Incorrect return
9
Incorrect return – real life applications
10
Amendment of return and voluntary disclosure
11
Error or mistake relief
12
Income tax recovery by IRB
13
On time and out of time assessment
14
Tax audit control and record keeping mechanism
15
IRB's power and jurisdiction
16
Responsibilities, duties & power


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