Sales Tax Instructions

Sales Tax Instructions, 2009
m. With effect 1 st March only those taxpayers specifically indicated by CBR are to
be audited as part of the revised audit programme.
n. The audits to be conducted will be notified by the 7 th day of the preceding month.
Thus March audit programme will be notified by 7 th February (perhaps by the
10 th due to start-up-delays).
o. Additional audits will be permissible but only utilizing the Investigation Cell
Function, should fraud be suspected.
p. The normal audit function is be devoted exclusively to the completion of the
nominated audits.
q. If a Collectorate considers that a particular taxpayer should be audited,
whatever reason, the details are to be forwarded to CBR for inclusion in the
next batch of monthly audits.
r. Each taxpayer to be audited will be allocated a predetermined number of audit
days, which must be adhered to.
s. Audits are to confirm to the procedures set out in the Audit Handbook and the
attached Guidelines that have been produced to highlight the essentials.
t. A cohesive transport plan will have to implement to get the Auditors to the audit
site for the maximum working hours.
u. Maximum effort is to be made to ensure that Auditors are assigned to the audit
function, including replacing as many as possible in the Enforcement, and
Collection areas with non-audit staff. The number of Auditors and Refund area
are to be reduced.
v. Any audits not commenced at the end of February are to be considered lapsed.
w. Audits remaining open at the end of February must still be finalized but should
not impede the proposed new system of audits.
x. Review the time taken to raise and process assessments.
Rewards:
OTHER OBJECTIVES
It is proposed that audit staff will be rewarded on the basis of achieving the targets set.
Such payments are to be made on a regular monthly basis along with travel and subsistence,
where this is applicable.
Meeting of Audit Staff:
officer.
Where possible audit staff be made available for a meeting with the respective visiting
Computer Input Documents: