A practical checklist for businesses and individuals responding to an IRBM audit request.
Before acting, read the specific notice or assessment you have received and verify current procedures with HASiL. Individual circumstances may change the appropriate response.
At a glance
- Start with the actual notice or return, not assumptions about the case.
- Keep a dated record and safeguard original documents.
- Verify relevant procedures with HASiL before taking formal action.
- Seek qualified advice where deadlines, disputed assessments or investigations are involved.
1. Verify the letter
Check the reference number, sender, tax file, years of assessment and requested information against official HASiL channels.
2. Confirm the response date
Write down the deadline and the method for providing information. If the scope is unclear, seek clarification early.
3. Preserve the original records
Keep contemporaneous invoices, ledgers and correspondence unchanged. Make a separate working copy for reconciliation.
4. Reconcile the figures
Trace the queried figures from the return to the accounting records and underlying evidence. Explain discrepancies rather than guessing.
5. Decide when professional help is needed
A qualified adviser may be particularly important where significant adjustments, multiple years or complex transactions are involved.
When to ask for professional support
Professional advice is especially important where an official deadline is imminent, the amounts are material, multiple years are affected or the notice concerns an investigation, statutory appeal or cross-border transactions. Confirm the credentials and engagement terms of the individual responsible for regulated work.
Before you reply: separate facts from assumptions
Make a brief chronology: date the letter was received, assessment year(s), the exact information requested and the person responsible for preparing a reply. Label any missing item as “not yet located” rather than offering a figure you cannot substantiate.
Prepare a controlled document pack
Create a working index matching each requested item with the relevant ledger, invoice, contract or bank entry. Keep original records intact. Where a document cannot be found, record the gap and ask an adviser how to explain it accurately.
Communicate through a reliable channel
Verify contact details independently through HASiL. Keep records of submissions and acknowledgements, and do not assume a call or informal exchange changes an official response date.
When the matter needs specialist attention
Escalate promptly if the request covers multiple entities or years, related-party transactions, overseas income, unusually large adjustments or possible investigation concerns. Tax Help can route an enquiry; the regulated response must be handled under a separate professional engagement.
Official reference material
The resources below are supplied for verification. Rules, online services and deadlines should always be checked against the current official guidance.
Need help deciding what to do next?
Provide a brief summary without sensitive tax identifiers or full documentation.
Source and scope check
Start with the exact notice, assessment year, date of service and legal provision. Formal requirements may differ by tax type, assessment category and the facts of the case; consult current HASiL information before action.
Tax Help is an enquiry and professional referral platform, not HASiL. Regulated tax advice or representation requires a separate engagement with a suitably qualified professional. No outcome is guaranteed.
Published for general education by the Tax Help editorial team. Tax Help provides enquiries and professional referrals, not guaranteed outcomes or individualised advice. Consult the current official rules and an appropriately qualified professional before taking formal action.