Para 2.3.5 — MSO

2.3.5 Any obvious errors in assessment, computation, etc. can be pointed out in audit leaving it to the administrative authorities to set right the errors by adopting such action as they may consider appropriate.

2.3.5

(i) The audit department is empowered to audit the collection of taxes as extensively as possible and, in doing, so, to examine individual tax files.

2.3.5

(ii) Tax audits are primarily legality and regularity audit; however, when auditing the application of tax laws, Audit should also examine the system and efficiency of tax collection, the achievement of revenue targets, and if appropriate, propose improvements to the legislative body.