The Bangladeshi National Board of Revenue Aug. 7 posted online the 2022 VAT audit manual. Topics covered include: 1) the purpose and scope of VAT audits; 2) audit inquiries; 3) pre-audit preparations, and audit information processing; 4) procedures for identifying tax evasion; and 5) the audit performing procedure, audit report reviews, and tax assessments based on audit reports. [Bangladesh, National Board of Revenue, 08/07/22]
Reference:
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