Atax investigation is an in-depth investigation processed by atax authority in order to recover tax undercharged in previous years of assessment. This is the general term inCommonwealth countries. It is carried out when ataxpayer is suspected oftax evasion, or just byrandom sampling.^[1]

• Income tax audit
• Tax collection
• Tax administration
• Code or Practice 8
• Code of Practice 9 - civil investigation of fraud

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