Audit by tax authorities: prescribed audits of registered persons can lead to detection-triggered tax recovery actions.

Commissioner-authorised officers may audit registered persons at their place of business or in office, after at least fifteen working days' notice. Audits are to be completed within three months from the commencement of audit, extendable by the Commissioner for recorded reasons up to six additional months. During audit officers may inspect books, require information and assistance, and must be provided facilities for verification. On conclusion the proper officer must notify the audited person of findings, reasons and rights within thirty days. Detection of unpaid, short-paid or wrongly claimed tax may lead the proper officer to initiate action under section 73 or section 74.

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