Audit by tax authorities: procedural framework mandates notice, time-limited completion, and follow-up for detected tax discrepancies.

The Commissioner or an authorised officer may audit any registered person at their business or in office; prescribed notice of not less than fifteen working days is required. Audit must be completed within three months of commencement, subject to a reasoned written extension by the Commissioner for a further limited period. "Commencement of audit" means the date records called for are made available or the actual institution of audit, whichever is later. Officers may require access to books, documents, facilities and information. Within thirty days of conclusion, the proper officer must inform the registered person of findings, reasons and rights; detected tax discrepancies may trigger initiation of assessment or demand proceedings.

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