Audit by tax authorities: notice, prescribed timelines, powers to inspect records and grounds to initiate reassessment.

The Commissioner or authorised officers may audit registered persons, with at least fifteen working days' prior notice, at business premises or in office. Audits must be completed within three months of commencement, subject to a recorded Commissioner extension of up to six months. Authorised officers may access books, documents and require information and assistance. The proper officer must notify audited persons of findings, reasons, rights and obligations within thirty days. Detection of unpaid or short paid tax, erroneous refunds or wrongful input tax credit may prompt action under sections 73 or 74.

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