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Inland Revenue audits guide (IR297)

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.