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of <h1>Ensuring Comprehensive Record Submission: Tax Officials Must Facilitate Complete Audit Documentation Promptly and Transparently</h1> A government circular addressing the timely production of records for audit purposes. The document highlights concerns raised by the Comptroller and Auditor General regarding non-production or partial production of records by tax authorities. It instructs senior tax officials to ensure their subordinates promptly provide requested documents to audit teams, including requesting taxpayers to submit necessary records when needed. The circular emphasizes constitutional provisions empowering audit processes and aims to improve compliance with statutory audit requirements.
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