The roadmap below shows the taxpayer’s journey from getting answers regarding tax law, audit process,

appeal,

IRBM TAXPAYER ROADMAP

collection and litigation procedure. As we know, the road to compliance isn’t always easy to navigate, nevertheless
IRBM hopes that this map will help taxpayer towards tax compliance.

For further information: www.hasil.gov.my

SYMBOLS
Tax Notice
NON-FILERS /
Automated Process
1.0 TAX RETURN PREPARATION 2.0 TAX RETURN PROCESSING POTENTIAL 4.0 IRBM INVESTIGATION PROCESS
TAXPAYERS 3.0 IRBM AUDIT PROCESS
Action / Decision Y Letter Requesting Document (21 days
Preparatory to respond) / Issue CP102 & CP103
End/Case Closed No Issue Work To Taxpayer (30 days To Respond)
Y Submission Preparatory Work
(NFA) Y
Type Letter Requesting Audited Accounts, Tax Letter Notifying
Process Taxpayer gather Income
Statement/Tax Documents
Y
Computation & Supporting Documents Taxpayer of Visit Visit to Premise? Y
Taxpayer Review
giving to taxpayer 14 days to respond
Decision Point Provide YES Taxpayer’s
e-Filing? YES Documentation Document
Online SCREENING
YES of Requested
Choice Verification Request
IRBM’s Branches/Hasil Care STATION Information NO
Y Information?
Line / IRB’s Website / Tax Agent RETURN OR CLAIM IS
Station’s Departures NO Verification of
SCREENED FOR EXAM Investigation
Decision Taxpayer’s Document
Station’s Arrivals NO Findings?
Deem
Y YY NO Audit Visit? Case
Complete Manual On NO
Y Assessment Closed
Time?
Tax Computation by YES
Return?
YES YES
Y Audit
YES
Visit To Taxpayer’s
Taxpayer / Tax Agent YES
Visit Premise & Issue CP102 &
LINES IRBM Review Letter Notifying CP103 (if necessary)
NO NO Taxpayer of Prosecution? YES
e-Filing & Pay Case Taxpayer’s
Tax Preparation Documentations Audit Visit
e-Filing Balance Due Closed
Audit Process PROCESSING Y Y NO

Investigation
STATION Y Letter Notifying Formal Y Letter of Accept?
Y
Incomplete Return Assessment Letter of Case Letter to Taxpayer
Process Paper Form RETURN IS ACCEPTED Case YES Settlement Without Informing Issues / Findings
Collection Process FOR PROCESSING Settlement
With Adjustment
Civil Recovery Produce Assessment NO
Notice Adjustment
Procedure
Re-Submit Return? Y YES Taxpayer Agree to
Proposed Findings?
Criminal Procedure
Letter of Audit
Appeal Process Case Settled NO
Findings (18
Asssessment NO No Y days to respond)
Process 8.0 IRBM APPEAL balance Y Discussion With
PROCESS (FORM Q) due to Taxpayer
Y Y IRBM Issue an Y Discussion
Case Closed Assessment
Within 30 Days (payment NO YES
From Assessment File Review within Sign Agreement /
Taxpayer Process
Y YES Agree?
Disagree Notice Date? Form Q
APPEAL STATION
Y 30days) Taxpayer Responds? Letter of Undertaking
With YES NO
Assessment Refund, if any,
APPEAL ACTIONS issued to taxpayer Issue An
Notice
Assessment
NO Y Y (payment based Raise Best Judgement
Refund due to taxpayer ASSESSMENT
on aggreement / Assessment
Issue STATION letter of
File Form N For YES Y Assessmen undertaking) Y
Extension of Time Settlement? ASSESSMENT
t ACTIONS
YES Issue Letter of
Case Y
Case Settlement to
Taxpayer Closed
Closed
NO
IRBM Will
NO Forward Appeal
Application To SCIT (Special
Hearing Balance due to IRBM
Allowed? Commissioners
Appeal of Income Tax)
At SCIT Within 12 Months
Y Y
Appeal Allowed / From Date of
Not Allowed Form Q

Y 7.0 IRBM CRIMINAL

No Further Appeal (NFA) Further PROSECUTION
Appeal to PROCEDURE 5.0 IRBM TAX COLLECTION
High Court

No Further Appeal (NFA) IRBM Issues Notice

6.0 IRBM CIVIL RECOVERY PROCEDURE
Y Comply With
Outstanding
Full Payment /
Case
YES Appeal Allowed? Within 30 Day Reminder Letter / Installment
LITIGATION Call-out & Email Payment? Agreement Closed
Assessment
NO Y STATION Filing Summons Payment
Confirmed / “Pemberitahuan YES
Y To The Court Payment? Amount Due Case Closed
Discharged Tindakan
Further Pendakwaan” Tax Outstanding &
Y YES NO
Appeal to Increased of Tax
Y Appeal Court Y
YES Compound? Y Y Notification of Civil Proceedings “Surat
Appeal File Return
Y IRBM Obtains Judgement/ Pemberitahuan Tindakan Mahkamah”
No Further NO
Allowed? Form & Pay Order From Court Y
Appeal (NFA)
YES NO Y Compound Payment Y
Y Winding Up / Amount Due
Filing Summon Case YES
Bankruptcy Payment? Pay Amount Due?
to The Court Closed
Payment YES
to MDI NO
NO IRBM Issues Pay
YES Compound? Demand Letter/ Amount - Caveat
Judgement / Order From Court
Y Y Notice of Demand Payment? Due - Agent Appointment Y
112(1A) – Fine / Imprisonment; NO IRBM - Stoppage Order
Y Execute
Y YES
AND Trebele Amount of Tax Judgement / Order Y - Recovery Action Against Directors
Undercharged; From Court Commital MDI Remit IRBM Execute NO
113(1) – Fine; AND Double for Payment Judgement
Amount of Tax Undercharged; Judgement Obtained NO YES
CRIMINAL FINDINGS FROM WITHOUT FINDINGS FROM Debtor Pay Amount Due IRBM Commences Execution
114(1) – Fine / Imprisonment; Y Pay Amount Due?
AUDIT / INVESTIGATION UNIT AUDIT / INVESTIGATION UNIT Summon
AND Treble Amount of Tax
Proceeding Y Winding Up / Bankruptcy / Garnishment / Writ
Undercharged Y Payment?
Fine / Imprisonment; AND Seizure & Sale / Judgement Debtor Summon
End Fine / Y
Payment Tax Double / Treble Amount of Tax YES
Process Imprisonment
Undercharged? Undercharged IRBM Execute New Mode of Execution
Y YES Garnishment / Writ Seizure
Y NO
End IRBM Raise Additional & Sale / Judgement Debtor Judgement?
Process YES Assesment NO YES Payment Summon Y
to IRBM?
NO Commital Order Return NO
IRBM Execute (Imprisonment) Form?
Judgement /Order