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 & Compliance endeavour to develop strategies and implement activities in a more targeted, effective and efficient manner to achieve minimal non-compliance with the tax law(s).   This requires the continuous, dynamic and comprehensive integrated risk management oriented approach of identifying, analysing, prioritising and treating tax compliance risks presented by taxpayers.
  • Engage further collaboration, information sharing and worksite training attachments with/from other tax administrations to be aware of existing, emerging, potential global trends, challenges and new tax compliance program opportunities.
  • Adopt “real-time” evaluation of risk and compliance issue resolution in addition to traditional post-filing of tax return examinations.
  • Consider corporate governance principles and accountability to improve tax compliance.
  • Apply risk management approach to the Audit & Compliance operating activities and infrastructure. The objective will to ‘get the right things done, at the right time, in the right way’ by having the right people, in the right jobs, at the right time, with the right skills and abilities and continue to recruit, develop, train and maintain a capable workforce.

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