Taxpayer Obligations Under Tax Audit: Taxpayers are obliged to be courteous, fair, and honest and provide reasonable facilities and assistance during an audit. They must respond to all queries raised by the auditors. Taxpayers have the obligation to appoint tax consultants/representatives if they wish and notify the TRA accordingly. If…

TRA’s Powers of Tax Recovery The Tax Administration Act grants the Commissioner General, who heads the TRA, various powers to recover unpaid taxes. These powers are typically exercised when a taxpayer fails to pay their tax liability on time. Here are some key provisions: Suit for Unpaid Tax (Section 59):…