Audit of registered taxable persons requires prior notice, time-bound completion, and access to records and information.

Audit of a registered taxable person may be undertaken by a proper officer not below the rank of Commissioner, or an authorised officer, under a general or special order, for such period, frequency and manner as may be prescribed. The audit may be conducted at the officer's office or at the taxable person's place of business, with at least fifteen working days' notice. The audit must ordinarily be completed within three months from commencement, subject to a recorded extension of up to a further six months.

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