Audit of registered taxable persons requires 15 working days' notice, three month completion (extendable), and post audit findings notice. Authorised officers may audit registered taxable persons at their premises or in-office, after at least fifteen working days' notice. Audits must be completed within three months of commencement-defined by availability of records or start of audit-and may be extended in writing for up to six months. Officers can inspect books, require information and assistance, and must notify the taxable person of findings and reasons within thirty days; detected shortfalls may prompt initiation of statutory recovery action.