CIMA F1 Syllabus C. Fundamentals Of Business Taxation - Tax Enforcement - Notes 3 / 10
Powers of Tax Authorities
The powers are as follows:
To review tax returns
To request special returns - if not enough info has been provided
To examine records - sometimes going back 20 years
To enter and search premises - if fraud suspected
To exchange info with other tax authorities
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Syllabus C. Fundamentals Of Business Taxation
C1. Types of Tax
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Indirect Tax Features
Syllabus C. Fundamentals Of Business Taxation
C1. Types of Tax