The Director General of Taxes is authorized to conduct audits to test taxpayer compliance and for other purposes in respect to the implementation of the tax laws.
What is the obligation of a taxpayer in auditing process?
| a. | show and/or lend book, record, or documents upon which the tax is based, and other documents related to income received, business activities, independent personal services of the taxpayer, or taxable object; |
| b. | grant access to places or offices as deemed necessary and assist tax auditors in carrying out the audit; |
| c. | provide information requested. |
What is the obligation of a tax auditor during auditing process?
| a. | show the identity as a tax officer |
| b. | show the identity as a tax auditor |
| c. | provide the letter of order to conduct tax audit |
| d. | provide the letter to inform that the taxpayer is being audited |
| e. | discuss the dispute during audit |
| f. | inform the legal base of the correction |
| g. | provide the letter to inform the result of the audit |
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