Cooperative tax compliance

“The perfect tax system exists when taxpayers fulfill their statutory obligations without the need for intervention.”

Authored by Ng Wei Wei, Executive Director – Tax Dispute Resolution at KPMG in Malaysia, the write-up explores the initiatives the government could consider within the budget proposals that can act as a vehicle to deliver the National Anti-Corruption Plan (NACP) framework so as to foster investors’ confidence and economic stability.

By adopting cooperative tax compliance process, the accountability, transparency and integrity of Malaysia’s tax system can be strengthened. “Cooperative tax compliance focuses on kickstarting an effective tax framework where the onus of the tax system lies upon both the taxpayer and the tax authorities to take a "proactive" stance in managing taxes rather than the "reactive" measures we are used to,” she expounded.

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