Receiving a tax audit notice from the National Board of Revenue is unsettling, but it is a process with defined stages, defined rights and defined timelines.
Stages of a tax audit
- Selection — cases are selected on risk criteria or randomly
- Notice and information request — you receive a written request for records
- Examination — the assessing officer reviews the submitted material
- Draft findings — proposed adjustments are communicated
- Response and hearing — you have a right to be heard
- Assessment order — the final determination, which is appealable
Your rights during an audit
You are entitled to written notice, a reasonable period to respond, an opportunity to be heard before an adverse order, and written reasons for the assessment. You are also entitled to legal representation at every stage.
Common pitfalls
- Responding informally or verbally rather than in writing
- Submitting incomplete records that invite adverse inference
- Missing the appeal window after an assessment order
- Failing to preserve the audit correspondence trail
How we help
We manage the correspondence, prepare the evidentiary submission, represent you at hearings and, where the assessment is unsound, pursue appeal before the Commissioner (Appeals) and the Taxes Appellate Tribunal.