Field audits conducted by the Inland Revenue Board of Malaysia (LHDN) are comprehensive examinations that involve on-site visits to a taxpayer’s business premises. These audits typically cover multiple years of assessment and require direct access to accounting records, source documents, and operational explanations. Because field audits are more intensive than desk audits, they can significantly disrupt daily business operations and expose companies to higher risks if not managed carefully. How information is presented during a field audit often has a direct impact on the outcome.
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Review of LHDN field audit notices to determine audit scope, focus areas, and potential exposure
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Pre-audit readiness assessment to identify weaknesses, gaps, and high-risk tax positions
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Assistance in organising accounting records, source documents, and supporting schedules for audit review
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On-site representation during LHDN visits to manage queries and control information flow
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Explanation of accounting treatments, tax positions, and business transactions to audit officers
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Identification and clarification of audit issues relating to deductions, incentives, revenue recognition, and compliance matters
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Management of audit communications to ensure consistency and accuracy throughout the process
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Review and negotiation of proposed audit findings, additional assessments, and penalties
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Advisory on corrective actions and compliance improvements following audit completion
Our Field Audit Representation service is led by experienced tax professionals who understand both the technical requirements of Malaysian tax law and the practical realities of LHDN audit procedures. With former senior tax officials on our team, we are able to anticipate audit concerns, address issues proactively, and guide clients toward fair and reasonable outcomes. We act as the primary point of contact with LHDN, allowing management teams to remain focused on running their business while ensuring that the audit process is handled professionally and strategically.
If your business is facing a field audit or expects an on-site review by LHDN, engaging experienced representation early can help reduce disruption, manage risk, and achieve a smoother audit resolution.
