Special Dialogue on Tax Audit and Investigation with IRB (Addendum)

Further to our e-CTIM TECH No.16/2013 (e-CTIM No.20/2013) dated 08 February 2013, which we had sent to the Inland Revenue Board (IRB) for comments and confirmation, the IRB has responded with the clarification:

With regard to the Institute’s request for sharing of the statement (which is recorded by the IRB in a criminal investigation) with the tax agent and taxpayer, the IRB has indicated that:

(i) The tax agent will be permitted to be present at the statement-taking session for the purpose of advising the taxpayer, but the signed statement is usually not given to the tax agent.

(ii) The statement from the witness will not be given to the tax agent,

(iii) The statement by the suspect could be given to the tax agent upon request, because it is a public document.

Please be guided accordingly.