Sales Tax Instructions

Sales Tax Instructions, 2009
Collection areas with non-audit staff. The number of Auditors and Refund area
are to be reduced.
hh.
ii.
jj.
Rewards:
Any audits not commenced at the end of February are to be considered lapsed.
Audits remaining open at the end of February must still be finalized but should
not impede the proposed new system of audits.
Review the time taken to raise and process assessments.
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:
Discussions are also to take place regarding the use of Forms 1A and 4 (Forms STW 4 &
7 in the Audit Handbook) the use of these forms is essentials for Management Information
Purposes.
Audit Handbook:
To examine why the audit handbook is not being adhered to and why the forms indicated
for use by auditors are not being used.
Taxpayers Profiles:
Discussions are to cover the facilities available to an Auditor for the production of such
Information and the absolute need for an Auditor to examine all available information prior to
commencement of an audit.
Collectorate Staffing Levels:
A critical examination of the staffing levels of all grades employed within Sales tax will
form part of the visit and information may be complied now to save time.
SUMMARISED GUIDELINES FOR AUDITORS.
1. An audit whether conducted by outsource or in house auditors should primarily
follow the pattern of any normal sales tax audit.