ATAF Value Added Tax Audit publication

This publication Value-Added Tax (VAT) Audit: Summary of Considerations and Activities by the African Tax Administrator’s Forum (ATAF) Tax Programmes Department observes that proper planning and execution of VAT audits are likely to increase VAT revenue collections. ATAF defines a VAT audit as “a planned and documented activityperformed by tax officials to determine through in-depth review and examination:a. the adequacy […]