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of <h1>Audit Start Date: Determined by Records Receipt or Onsite Commencement; Completion Required Within Set Timeframe</h1> The commencement of an audit refers to the starting point from which the audit must be completed within a specified timeframe. It is determined by the later of two events: either the date when the audit authorities receive the requested records/accounts or the date when the audit officially begins at the taxpayer's business location.
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