We send out a letter of notifications to carry out audit/investigation to the selected or identified taxpayers for audit/investigation. The letters contain checklists of documents required to be made available by the taxpayers for the inspection of our Audit Team.

To be held between our Audit team and the Management of the establishment before the commencement of the exercise. The meeting is meant to familiarize our Audit team with the operations, organizational structure and related background information of the establishment. To be held preferably on the organization’s premises.

We confirm the availability of all documents required to be presented by the organization for the exercise and review prior audit reports (if any), previous tax liabilities yet to be settled (if any) and related audit working papers.

We gather evidence related to the suspected irregularities, this at times include reviewing financial records, interviewing employees, and conducting site visits. We understand that this step is the most crucial step since while it targets the actual evidence collection of the issue, we do it sensitively so as not to hurt the sentiments of the employees. We perform this step carefully so as not to appear hostile to the staff members.