Procedure for collection, collation and dissemination of information.

Information collection procedures require CIB units to collect, verify and report tax information to assessing officers.

The Central Information Branch is designated as the main agency for collecting, collating, verifying and disseminating tax information from sources identified in Action Plans; DDI(Inv.) and DI(Inv.) fix and may vary monetary ceilings. CIB units must record items in a prescribed register, confine collection to specified items, and follow a verification process-initial enquiry, response period, possible summons-after which verification outcomes and required action for assessing officers are recorded. Monthly reports of items needing further action must be sent to CITs, who must maintain registers, forward items appropriately and monitor utilisation.