Transcription of GOODS AND SERVICES TAX AUDIT FRAMEWORK - …
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GOODS AND SERVICES TAX AUDIT FRAMEWORK - …
ROYAL MALAYSIAN CUSTOMS DEPARTMENT COMPLIANCE DIVISION GOODS AND SERVICES TAX AUDIT FRAMEWORK 1 ROYAL MALAYSIAN CUSTOMS DEPARTMENT COMPLIANCE management DIVISION AUDITING COMPLIAN CE TABLE OF CONTENTS TITLE PAGES 1. INTRODUCTION 2 2. AUDIT PURPOSES 3 3. DEFINITION OF AUDIT 3 4. LEGAL PROVISIONS 3 5. AUDIT PERIOD 6 6. WHO CAN BE AUDITED 6 7. IMPLEMENTATION OF AUDIT 7 8. DOCUMENTS REQUIRED FOR AUDIT 8 9. AUDIT EXIT CONFERENCE 10 10. RIGHTS AND RESPONSIBILITIES OF THE AUDITEE 11 11. CONFIDENTIALITY OF INFORMATION 12 12. APPEALS 12 13. COMPLAINTS 13 2 ROYAL MALAYSIAN CUSTOMS DEPARTMENT COMPLIANCE management DIVISION AUDITING COMPLIAN CE GOODS AND SERVICES TAX AUDIT FRAMEWORK INTRODUCTION Managing the GOODS and SERVICES Tax efficiently and effectively would significantly generate national income and enhance confidence in introducing
2 ROYAL MALAYSIAN CUSTOMS DEPARTMENT COMPLIANCE MANAGEMENT DIVISION AUDITING COMPLIAN CE GOODS AND SERVICES TAX AUDIT FRAMEWORK 1.0 INTRODUCTION Managing the Goods and …
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