Verification may be conducted on “other information” which either belongs to or is obtained by the DGT, as follows:

  • clarification results/confirmation of VAT invoices;
  • withholding tax slips;
  • taxation data relating to taxpayers not submitting tax returns on time, having received a written reminder and still not submitting a tax return within the period specified in the Warning Letter; or
  • Transaction evidence or taxation data that can be used to calculate the taxpayer’s obligation.

DGT may issue tax assessments to taxpayers as the result of verification; however a closing conference must be conducted prior to the issue of such tax assessments.

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