Investigations

These statements outline how we deal with investigations, for example notification of a pending audit or investigation, tape recording Inland Revenue interviews and finalising agreements.

SPS 10/02 - Imaging of electronic storage media

This SPS discusses a small part of Inland Revenue's wider information-gathering powers under the TAA. The standard practice contained in this SPS will be applied where other means of obtaining information are inappropriate or inadequate.

SPS 10/01 Recording Inland Revenue Interviews (July 2010)

Inland Revenue may use technology to record interviews and the Standard Practice Statement sets out the general principles that apply when technology is used.

INV-470-Applications to keep records in Māori (Apr 98)

The requirements for approving applications to keep records in Māori

SPS 07/03 - Requests to amend assessments (May 07)

This Standard Practice Statement sets out Inland Revenue's practice for exercising the Commissioner's discretion to amend assessments to ensure their correctness.

SPS 07/02 - Notification of a pending audit or investigation (Apr 07)

This Standard Practice Statement ("SPS") sets out the Commissioner's practice for notifying taxpayers of a pending audit or investigation. For many taxpayers, notification of a pending audit will be by letter without any prior contact by Inland Revenue on the matter.

INV-350-Finalinsing agreements in tax investigations (Aug 98) (under review)

Information about the principles and parameters for finalising agreements in tax investigations.

Date published: 30 Nov 2004

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