Local Risk Parameters

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....ia, depending on available data and resources, and may also use additional criteria not listed below. i. The Taxpayer did not provide or delayed in providing documents sought by the Audit Team ii. The Taxpayer was not previously audited; iii. The Taxpayer is newly registered; iv. Length of time since last audit; v. The Taxpayer had / did not have substantial assessment during previous au....

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....upt; xix. The Taxpayers files inconsistently; xx. The Taxpayer is currently involved in legal disputes; xxi. The Taxpayer's return was previously investigated for evasion; xxii. The Taxpayer received notices from other governmental entities; xxiii. The quality of the Taxpayer's books and records (manual / automated; not well-kept); xxiv. The Taxpayer's returns is prepared b....