Audit procedure: officers may request records, inspect goods and samples, notify objections, and complete on-site audits within set periods. The proper officer may conduct audits at the office or at the auditee's premises, request documents and electronic records, inspect goods and samples, and must give at least fifteen days' notice for on-site audits. The officer must inform the auditee of objections before preparing the audit report and record any voluntary payments the auditee makes. The auditee must be informed of audit outcomes when materials were requested. On-site audits must be completed within thirty days, with a possible written extension by the jurisdictional Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Audit procedure: officers may request records, inspect goods and samples, notify objections, and complete on-site audits within set periods.
The proper officer may conduct audits at the office or at the auditee's premises, request documents and electronic records, inspect goods and samples, and must give at least fifteen days' notice for on-site audits. The officer must inform the auditee of objections before preparing the audit report and record any voluntary payments the auditee makes. The auditee must be informed of audit outcomes when materials were requested. On-site audits must be completed within thirty days, with a possible written extension by the jurisdictional Commissioner.
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