What happens after an Assurance Visit?
End of the Field Visit
At a reasonable time after the end of the field visits the tax officer should arrange a meeting with you to discuss any areas of non-compliance and if the assurance visit would result in a Proposed Adjustment or a no tax change statement from the department.
What is a ‘No Tax Change Statement?
Is simply a notice from the department that the Assurance Visit at this time has not detected any material under-reporting issues that require a re-assessment. However, the department reserves the right to conduct an in-depth review of your business in the future for the same periods and a tax re-assessment may be issued for undiscovered compliance issues.
Responding to a Proposed Adjustment
The tax officer will discuss any proposed adjustments and explain the rationale for them. The officer will give you a reasonable amount of time to respond to the proposal. Before finalizing the visit, the officer will carefully consider your explanations and respond to your questions about the findings. If issues remain unresolved, you can contact the auditor’s supervisor to discuss them further.
Notice of Assessment
If we have to adjust your return, the officer will arrange to have a Notice of Assessment mailed to you. If the adjustment results in an increase in the amount of your refund, the additional amount will be carried forward as a credit adjustment on your account, in the prescribed time frame for credit payments.
What happens if you disagree with your Assessment?
If you disagree with the assessment made, you may in writing appeal to the Comptroller within one (1) month of the reassessment to have the assessment re-examined.
The Department will make every effort to resolve the matter with you within a reasonable time frame.
If you do not agree with the assessment provided by the Comptroller, you may within thirty (30) calendar days after being served with notice of the decision file a notice of appeal with the Appeal Commissioners.