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<h1>Tax officer may require returns, documents, verified assets, limited three-year accounts; audits or inventories by nominated experts with approval</h1> For assessment the tax officer may require any person who filed or whose filing period has expired to furnish a return, produce accounts or documents, and provide verified information including statements of assets and liabilities (subject to prior joint-commissioner approval for assets outside accounts), and may inquire as necessary. Production of accounts is limited to three years before the relevant year. Where complexity or other specified factors warrant, and with senior approval and a hearing, the officer may direct an audit by a nominated accountant and/or inventory valuation by a nominated cost accountant; reports must be furnished within prescribed periods (extendable but not beyond six months) and related costs are determined by senior authorities and borne by the government.