e-Verification Scheme requires taxpayer response to confirmed third-party transaction reports and may trigger formal electronic notices. The e-Verification Scheme uses automated matching to identify transactions reported by sources but not included in a taxpayer's return; the source confirms or revises its report, and if confirmed a Prescribed Authority may issue an electronic statutory notice seeking explanation. Taxpayers must respond via the Compliance Portal; the authority reviews the evidence and then informs the taxpayer whether no further clarification is needed or whether the taxpayer may update the return under the applicable return amendment provision.