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 November 2020. The framework documents are currently only available in the Malay language, although English-language versions are expected to be made available on the IRBM tax audit framework page. The tax audit frameworks are meant to ensure...