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Chapter 5: Field Audit and Investigation

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Inland Revenue Department Annual Report 2007–08



Vision, Mission and Values Chapter 1: Commissioner's Overview Chapter 2: Revenue

Chapter 3: Assessing Functions

Profits Tax Salaries Tax Property Tax Personal Assessment Advance Ruling Objection

Appeal to the Board of Review Appeal to the Courts

Business Registration Stamp Duty

Estate Duty Betting Duty

Hotel Accommodation Tax Tax Reserve Certificates

Chapter 4: Collection

Collection of Tax Refund of Tax

Recovery of Tax in Default

Chapter 5: Field Audit and Investigation

Field Audit Investigation

Property Tax Compliance Checks

Chapter 6: Taxpayer Services

IRD Homepage

Electronic Enquiry Services

Telephone and Counter Enquiry Services   Tax-help Services for Completion of Tax Returns

Complaints

Performance Pledges

Chapter 7: Information Technology

Information Systems IT Enabled Workplace Electronic Services eTAX

Chapter 8: Human Resources

Organisation Chart Establishment

Staff Promotions and Turnover Training and Development Staff Relations and Welfare The IRD Sports Association

Chapter 9: Legislative Amendments Chapter 10: Environmental Report

Green Management Policy

Green Management and Promotion of Green Awareness Environmental Protection Performance

New Initiatives and Targets

Chapter 11: Miscellaneous

Charitable Institutions General Inspection Internal Audit

Approval for Tax Return Forms and the Manner of Furnishing the Returns

Chapter 12: Inland Revenue Department 60th Anniversary

Commissioners of Inland Revenue Revenue Collection and Cost of Collection IRD Departmental Grades

Major Events

Schedules

Contents

1 3 6 8

22

26

28

32

34

40 42

4 2

46

47

53

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