Special audit can require nominated chartered or cost accountants to examine records and trigger tax recovery action.

Special audit allows an Assistant Commissioner, with Commissioner approval, to require a registered person to have records audited by a nominated chartered or cost accountant when declared value or input tax credit appears incorrect; the nominated accountant must submit a signed report within a specified period (extendable for material reasons), the person gets an opportunity to be heard before audit material is used in proceedings, the Commissioner determines and pays audit expenses, and detection of tax irregularities may prompt initiation of tax recovery proceedings.

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