Tax audit and investigation representation
[cite: 4]A letter from LHDN is not an accusation, and it is not the end of the matter.[cite: 4] What it is, almost always, is a clock.[cite: 4] We work out which clock you're on, what the exposure actually looks like, and we deal with the officer so you don't have to.[cite: 4]
Match your letter to understand your risk
Don't panic. Look at the title of the letter you received from LHDN and match it below to see your actual deadline and severity.
Desk Audit
Issued under ITA 1967 s.81 — LHDN is requesting specific documents and ledgers for review by correspondence.[cite: 4]
Field Audit
Issued under the LHDN Tax Audit Framework — officers will attend your premises to examine records on site.[cite: 4]
Tax Investigation
Potential exposure under ITA 1967 s.113/s.114 — LHDN suspects understatement or evasion.[cite: 4] Higher penalties apply.
Additional Assessment
Appeal under ITA 1967 s.99 to the Special Commissioners — LHDN has reached a conclusion and is demanding payment.[cite: 4]
What to do, and what not to do
[cite: 4]Almost every case we take on has been made harder — or easier — by decisions taken in the first three days, before anyone thought to get advice.[cite: 4]
Protect your position
[cite: 4]- Diarise the deadline from the letter itselfNot from what someone told you on the phone.[cite: 4]
- Preserve everythingLedgers, bank statements, contracts, emails. Preservation is not the same as production.[cite: 4]
- Establish one point of contactOne named person routes all communication. Nobody else speaks to the officer.[cite: 4]
- Acknowledge receiptA short, neutral acknowledgement is fine and buys goodwill.[cite: 4]
The four common mistakes
[cite: 4]- Don't send documents that weren't asked forVolunteering three years of records against a two-ledger request widens the review.[cite: 4]
- Don't explain in writing before you've reconciledAn early written explanation that later turns out to be wrong is far more damaging than a request for time.[cite: 4]
- Don't amend or tidy records after the noticeAltering documents after a notice is a categorically worse problem.[cite: 4]
- Don't ignore it hoping it resolvesSilence converts a manageable audit into an assessment raised on LHDN's own estimate.[cite: 4]
What you tell a tax agent is treated as confidential in professional practice, but it does not carry legal professional privilege in the way communication with a lawyer does.[cite: 4] If your matter has realistic criminal exposure, that distinction matters, and you should instruct a tax lawyer.[cite: 4]
Send us the letter. We'll identify your risk at no charge.
[cite: 4]Audit and investigation work isn't predictable, which is why we don't guess with blind pricing.[cite: 4] Instead, our first step is completely free: photograph every page of your notice, including reference numbers and the officer's details.[cite: 4]
We'll tell you what the letter actually is, what the real statutory deadline is, and whether you genuinely need our representation—at absolutely no charge.[cite: 4]