Tax audit procedures require advance notice, record access and time bound completion, with possible post audit recovery action.

The Commissioner or an authorised officer may audit any registered person, at business premises or officers' offices, after giving at least fifteen working days' notice. Audit must be completed within three months from the commencement of audit, subject to a Commissioner approved extension not exceeding six months; commencement is when records are made available or audit actually begins, whichever is later. Officers may require access to books, documents and information; on conclusion the proper officer must inform the registered person of the findings, reasons and rights within thirty days. Detection of tax discrepancies may prompt initiation of recovery proceedings under applicable provisions.

---

---

---