The Inland Revenue Board of Malaysia (IRBM) has issued new tax audit frameworks that are effective from 1 May 2022. These include:

• Tax Audit Framework, which replaces the framework issued on 15 December 2019;
• Tax Audit Framework for Petroleum, which replaces the framework issued on 15 December 2019; and
• Tax Audit Framework for Finance and Insurance, which replaces the framework issued on 18…