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of <h1>Theme-Based Tax Audits Leverage Comprehensive Risk Analysis to Enhance Compliance and Detect Potential Revenue Irregularities</h1> Theme-based coordinated audits are systematic tax examinations conducted at national and zonal levels by tax authorities. The Directorate General of Audit selects audit themes through comprehensive risk analysis using internal data, economic indicators, and third-party information. These audits occur one to two times annually, with themes identified months in advance and coordinated across different administrative units to enhance tax compliance and detection of potential irregularities.
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