Customs Compliance Verification Audit Programme ("AViP") Framework

As you may be aware, the Royal Malaysian Customs Department ("RMCD") officially launched the AViP in July 2024. You may refer to our earlier Tax Whiz (here) for details.

In line with this, RMCD has on 15 November 2024 issued the framework for the AViP (“Framework”) on RMCD’s official portal (currently only available in Malay language). The Framework provides a comprehensive guidance on the implementation of the AViP, including explaining the types of audits and the mechanism for taxpayers to come forward and voluntary disclose any non-compliance through self-assessment. 

Please click on the above header link for a copy of the Framework at RMCD’s official portal (only available in Malay language) and KPMG’s highlight for further information.

Petaling Jaya Office

Soh Lian Seng
Partner - Head of Tax and Tax Dispute Resolution
lsoh@kpmg.com.my
+ 603 7721 7019

Ng Sue Lynn
Partner - Head of Indirect Tax
suelynnng@kpmg.com.my
+ 603 7721 7271

Tai Lai Kok
Partner - Head of Corporate Tax
ltai1@kpmg.com.my
+ 603 7721 7020

Bob Kee
Partner - Head of Transfer Pricing
bkee@kpmg.com.my
+ 603 7721 7029

Long Yen Ping
Partner - Head of Global Mobility Services  yenpinglong@kpmg.com.my
+ 603 7721 7018

Outstation Offices

Penang

Evelyn Lee
Partner
evewflee@kpmg.com.my
+603 7721 2399

Ipoh

Crystal Chuah Yoke Chin
Associate Director
ycchuah@kpmg.com.my
+603 7721 2714

Kuching & Miri

Regina Lau
Partner
reglau@kpmg.com.my
+603 7721 2188

Kota Kinabalu

Titus Tseu
Executive Director 
titustseu@kpmg.com.my
+603 7721 2822

Johor

Ng Fie Lih
Partner 
flng@kpmg.com.my
+603 7721 2514