Audit & Compliance


Structure & Function


Audit Definition, Referral, Selection, Type, Period, Record Keeping & Access

Tax Administrative Penalties & Offences

Audit Process

Objection Process

Tax Tribunal Process


Audit Process

Initial Audit Notification

  • A letter will be issued to notify of an audit, audit requirements and request a confirmation to an initial interview request or alternative proposal from the taxpayer.

Initial Interview

  • Conduct of interview and business and/or private premises site visitation with a taxpayer or taxpayer representative and/or tax agent to obtain an understanding of the business and/or personal, operations, accounting systems and internal control, tax return procedures and practices.


  • Performance of audit procedures of direct or indirect techniques to verify tax audit objectives derived from an audit plan.
  • The scope, area and period of audit procedure coverage will be consistent with the taxpayer’s extent of complexity and risk.  Audit plans will be modified (additions or deletions) as new information & risks come to light as the audit progresses.
  • Gathering of pertinent business and/or private  information, accounts, documents and records during audit inquiries (oral and in writing) from the taxpayer or third parties as audit trail disclosures and evidence basis to determine tax audit objectives assessments.

Proposed Schedule of Discrepancy

  • The taxpayers’ or taxpayer representatives and/or tax agent will be informed (oral and in writing) of schedule of discrepancy proposal(s) for tax audit objective assessment findings and be granted time frame for a response.
  • The schedule of discrepancy proposal is to be evaluated and accounts, documents and records to support disagreeable tax audit objective assessment findings  be submitted with the taxpayers’ response (in writing).
  • There will be additional audit reconsideration and appropriate substantiated changes to the schedule of discrepancy proposal draft to derive the Final Schedule of Discrepancy.

Final Audit Notification

  • The taxpayers’ or taxpayer representatives and/or tax agent will be informed (oral and in writing) of final tax audit findings and whether there is no change in tax status or tax refund entitlement or increase in tax liability plus tax shortfall penalty.  If there is a change in tax status, notification will include:
  • Correspondence
  • Final Schedule of Discrepancy to provide detailed explanation of alterations and additions
  • Original or Amended Notice of Assessment(s)

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Revenue & Customs Service Complex,
Lot 1 Corner of Queen Elizabeth Drive
& Ratu Sukuna Road,
Phone: (+679) 3243000
Fax: (+679) 3315537