Tax Audits and Investigations

INTRODUCTION

COURSE OUTLINE

In this workshop, the Speaker will share his experience and provide key insights into the following areas of discussion:

• What triggers an audit / investigation

• Tax Audit Framework dated 1 May 2022 – discussion on updates

• Risk areas for taxpayers

• Typical issues identified

• The Malaysian Penalty Regime

• Taxpayers’ Responsibilities

• Preparing for a tax audit/ investigation

• Computation of understated income

• The negotiation process and reaching a settlement

• Case studies

PROFILE(s)

Harvindar Singh is a Fellow of Chartered Association of Certified Accountants and is a member of the Malaysian Institute of Accountants (MIA) as well as the Chartered Tax Institute of Malaysia (CTIM). Harvindar was attached to the firms of PWC and E&Y as a tax consultant and is currently the Managing Partner of Harvey & Associates, a boutique firm that specialises in taxation consulting services as well as the Tax Partner in SCS Global Consulting (M) Sdn Bhd. Harvindar has more than 28 years of extensive experience in taxation advisory, transfer pricing documentation preparation, tax planning as well as tax audits and investigations and he serves as a Tax Specialist to numerous corporate entities such as SK International (M) Sdn Bhd and other MNEs and organisations. He is currently serving as the Chairman of the Editorial Board of the Budget Commentary and Tax Information Booklet which is produced jointly by MIA, CTIM and MICPA. Mr Harvindar is a Council Member of CTIM.