Please be informed that the Inland Revenue Board (IRB) has uploaded the IRB Audit Framework 2013 which is effective from 1 April 2013. The Audit Framework consists of 3 Parts:
- Part I: Tax Audit Framework
- Part II: Petroleum Audit Framework
- Part III: Transfer Pricing Framework
Members may view the IRB Audit Framework 2013 on the websites of the Institute and the IRB.
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