Commencement of audit depends on availability of records or institution of audit; remote audits permitted for public health and facilitation. Commencement of audit is the later of the date on which requested records are made available by the registered person and the actual institution of audit at the place of business; audit therefore commences on the first hearing date under the audit notice provided the auditee produces the requisite documents. Administration may decide to conduct remote audits for public health, resource management, taxpayer facilitation, or other fair and equitable reasons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of audit depends on availability of records or institution of audit; remote audits permitted for public health and facilitation.
Commencement of audit is the later of the date on which requested records are made available by the registered person and the actual institution of audit at the place of business; audit therefore commences on the first hearing date under the audit notice provided the auditee produces the requisite documents. Administration may decide to conduct remote audits for public health, resource management, taxpayer facilitation, or other fair and equitable reasons.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
