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Inland Revenue audits guide IR297

(published February 2012)

About this guide

A guide to our audits for business people and investors.

PDF | 114kb | 26 pages

When to use this guide

Our job is to collect tax for the Government. This is done best when people willingly comply with the tax laws. We call this "voluntary compliance". We help people to comply by producing information booklets, providing advisory services and a telephone enquiry service.

Another way we encourage people to keep to the tax laws is by carrying out audits. An audit is basically a check of tax records. This guide explains our different types of audits and procedures.

What you will need