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Rangka Kerja Audit LHDNM 2013

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RANGKA KERJA AUDITPINDAHAN HARGALEMBAGA HASIL DALAM NEGERIMALAYSIA Tarikh Kuatkuasa: 01 April <strong>2013</strong>___________________________________________________________________KANDUNGANMuka Surat1. TUJUAN 12. OBJEKTIF AUDIT PINDAHAN HARGA 13. KUASA UNDANG-UNDANG DAN RUJUKAN 14. APA ITU AUDIT PINDAHAN HARGA? 25. TAHUN TAKSIRAN YANG DILIPUTI 36. PEMILIHAN KES 37. BAGAIMANA AUDIT PINDAHAN HARGA DILAKSANAKAN7.1 <strong>Audit</strong> Luar Pindahan Harga7.1.1 Permulaan <strong>Audit</strong> 37.1.2 Lawatan <strong>Audit</strong> 47.1.3 Semakan Rekod 57.1.4 Tempoh Lawatan <strong>Audit</strong> 77.1.5 Penyelesaian <strong>Audit</strong> 77.2 <strong>Audit</strong> Meja Pindahan Harga 98. HAK DAN TANGGUNGJAWAB8.1 <strong>LHDNM</strong> 98.2 Pembayar Cukai 98.3 Ejen Cukai/Wakil Cukai 129. KERAHSIAN MAKLUMAT 1310. KESALAHAN DAN PENALTI 1311. PENGADUAN 1512. PROSEDUR BAYARAN 15___________________________________________________________________ii

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