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税收局“审查” LHDN "Checking"


《税无分贵族,咨询是灵丹(1)》

📢您以为呈报了公司税,就可以安心睡了吗❓ 当公司遇到税收局的 “审查” 通知该如何应变呢❓

在那之前我们务必先了解税收局的“审查”通常分为哪几种🔍

✔️资产购置查询 – 税收局将查证您购买物业的资金来源。 Asset acquisition inquiries – this is when LHDN wants to clarify your source of finance in purchasing the property.

✔️案头审计 – 这是一个请求会计凭证的过程,例如会计备份、税收计算、审计报告和财务报表。对于就业收入,税收局通常会要求提供救济收据,就业和其他收入文件,例如租金和EA表格。 Desk Audit – This is a process to request accounting documents such as accounting backup, tax computation, audit reports and financial statements. For employment income, LHDN will normally ask for relief receipts, employment and other income documents such as rentals and EA forms.

✔️现场审核 – 这通常涉及现场访问和与企业所有者的访谈。官员已经完成了对会计文件的评估,在这阶段,他们将继续做更多的文件检查工作和业务流程面试。 Field Audit – This commonly involves site visits and interview sessions with the business owner. Officer has gone through the assessment on the accounting documents and now they move on to do more document checking works and business process interviews.

✔️调查 – 调查是在不通知纳税人的情况下前往营业场所,住所,税务代理人的住所,第三方和其他必要的住所进行的视察访问。税收局官员将通知纳税人是否根据《所得税法令1967》,《2001年反洗钱,反恐怖主义融资和非法活动所得法》或两者进行调查。 Investigation – The investigation is carried out by making an inspection visit without notice to the taxpayer's business premises, residences, tax agent’s premises, third parties and other premises as may be necessary. LHDN officers will inform taxpayers whether an investigation is being carried out under Income Tax Act 1967, Anti-Money Laundering, AntiTerrorism Financing and Proceeds of Unlawful Activities Act 2001 (“AMLATFA”) or both.

⚠️税收局可能会采取措施如冻结,查封和没收使用税收犯罪所得的动产和不动产。 Action may be taken by LHDN to freeze, seize and forfeit movable and immovable properties obtained using proceeds from tax offences.

想了解更多报税问题或有任何疑问,欢迎☎️03-8938 1773 咨询我们以获取相关资讯。

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Bispoint Group Management # Total Business & Finance Solution 📞 03-8938 1773 / 010-218 3690 💬http://wassmee.us/w/?c=027b 🌎 www.bispointgroup.com


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Last Updated in 2020 by BISPOINT Group