Conducting Audits

There are three general methods of conducting audits:

Desk Audits

This method uses correspondence / letters to ask for additional information or to notify the taxpayer of a change in the assessment. In the latter case, the taxpayer responds by either sending in a payment or filing for an appeal.

Office Audits

In this method, the taxpayer or an authorized representative is asked to go to the tax authority's office and bring the necessary documentation.

Field Audits

This is considered the most aggressive method. A field audit officer goes to the taxpayer's or the authorized representative's residence or office. Tax-related information is examined on site.