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Rangka Kerja Audit LHDNM 2013

Rangka Kerja Audit LHDNM 2013

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RANGKA KERJA AUDITCUKAI PETROLEUMLEMBAGA HASIL DALAM NEGERIMALAYSIA Tarikh Kuatkuasa: 01 April <strong>2013</strong>___________________________________________________________________KANDUNGANMuka Surat1. PENGENALAN 12. KUASA UNDANG-UNDANG 13. APA ITU AUDIT CUKAI? 24. OBJEKTIF AUDIT CUKAI 35. TAHUN TAKSIRAN YANG DILIPUTI 36. PEMILIHAN KES 47. BAGAIMANA AUDIT CUKAI DILAKSANAKAN 47.1 Tempat <strong>Audit</strong> 47.2 Permulaan <strong>Audit</strong> 47.3 Lawatan <strong>Audit</strong> 57.4 Semakan Rekod 57.5 Tempoh Lawatan <strong>Audit</strong> Luar 67.6 Penyelesaian <strong>Audit</strong> 78. HAK DAN TANGGUNGJAWAB 88.1 <strong>LHDNM</strong> 88.2 Pembayar Cukai 108.3 Ejen Cukai 119. KERAHSIAAN MAKLUMAT 1310. KESALAHAN DAN PENALTI 1311. PENGADUAN 1412. PROSEDUR BAYARAN 1513. RAYUAN 1514. TARIKH KUATKUASA 16___________________________________________________________________ii

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