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.
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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
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Bob Kee
Partner - Head of Transfer Pricing
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Long Yen Ping
Partner - Head of Global Mobility Services yenpinglong@kpmg.com.my
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Partner
evewflee@kpmg.com.my
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Regina Lau
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Titus Tseu
Executive Director
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Ng Fie Lih
Partner
flng@kpmg.com.my
+603 7721 2514