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.
INV-470-Applications to keep records in Maori (Apr 98)
The requirements for approving applications to keep records in Maori
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.
INV-330-Tape recording Inland Revenue interviews (May 00) (under review)
Information about tape recording of Inland Revenue interviews
Date published: 30 Nov 2004
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