Tax Audit, Monitoring & Investigation


Mr Jiwul Godwill Jahota
Director TAMIE

DIRECTORATE OF TAX AUDIT MONITORING AND INVESTIGATION AND ENFORCEMENT (TAMIE)

  • Serves as the technical directorate responsible for compliance management of all taxpayers in the State which include: tax monitoring (checking, enquiring, examination, and inspection), tax audit, tax investigation and enforcement.
  • Generally, the Directorate provides assurance on taxpayers´ compliance with the tax law. This may take the form of:
    1. Enlightening the taxpayer on the operations of tax administration with the aim of guiding and educating them on their rights and obligations under the tax laws.
    2. Verifying the accuracy, correctness and validity of tax returns given to the Service with the aim of determining whether tax agree with returns and has been correctly deducted and remitted to the Service.
  • The Directorate carries out tax audit on organizations to determine their level of compliance with tax assessments and laws.
  • The Directorate monitors and checks whether the figures assessed by the Service are correctly deducted and remitted to the Service.
  • The Directorate carries out tax investigation of defaulting tax payers.
  • The Directorate compiles an audit report detailing the background of the case under review, audit basis, findings, adjustments and results of audit.
  • The Directorate recovers tax liabilities established during audit and investigation through enforcement measures which include:
    1. Distrainance over the tax defaulter´s property after issuing notices in compliance with S.96 of Personal Income Tax Act (PITA) 2011 (as amended).
    2. Confiscating of movable and immovable properties of the tax defaulter as security.
    3. Sealing the premises of tax defaulters.
  • The Directorate carries out any other duty as assigned by the Executive Chairman.