Before the Assurance Visit Takes Place
The tax officer will contact you to arrange a suitable date and time to conduct the Visit. The officer will also begin by giving you some general information, such as the scope of the assurance visit, what periods will be covered, what information the tax officer will need from you to carry out the task , where the visit will take place and how much time the visit will take.
Location and materials
The tax officer will generally conduct the assurance visit on your premises. However, in some situations the tax officer may borrow your books and records and give you a detailed receipt for the borrowed documents. It may also be necessary at times to make copies of your electronic records.
Time involved
An Assurance Visit should be no more than a few hours or few days to complete, depending on;
- The complexity of your business
- Your level of co-operation with the officers and;
- The state of your accounting records and related documents