The Sales Tax Audit is triggered through the Risk Assessment Technique where the registered manufacturers are assigned a weightage for the level of risk. The higher the weightage the more frequent the sales tax audits will be conducted. It must be borne in mind that when a sales tax audit is triggered off, the sales tax auditor spends a considerable amount of time preparing for the audit, gathering information from various sources. The sales tax auditor is also well trained at the Malaysian Customs Academy where he or she has attended courses in various aspects of customs auditing. One of the courses he or she has attended is the study of behavior where the auditor is required to observe the behavior of the taxpayer. Apart from this, the auditor is also well-versed with the provisions of the Sales Tax Act, Regulations and Order, which means that you will be facing an auditor who is highly prepared to conduct the audit. It is highly advisable to have a review done before the audit.