VAT Audit is the process where the National Boardof Revenue (NBR) will assess the general compliance level of a taxable person with the VAT legislation and verify if the net amount of VAT declared and the amount paid by the taxable person is accurate.
The Audit File enables the NBR to audit VAT returns. It contains line-level details of the taxable transactions recorded in VAT Software in a chronological order and provides information on the base amount and calculated tax amount. The audit file contains details such as the invoice number, date, client/supplier name, VAT amount, total invoice amount (inclusive and exclusive of tax) etc.
Members: The Chittagong Taxes Bar Association. Dhaka Taxes Bar Association. VAT Consultants Association, Ctg.
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