Tax investigation

For tax investigations in the United States, see Income tax audit.

A tax investigation is an in-depth investigation processed by a tax authority in order to recover tax undercharged in previous years of assessment. This is the general term in Commonwealth countries. It is carried out when a taxpayer is suspected of tax evasion, or just by random sampling.

See also

• Income tax audit
• Tax collection
• Tax administration

External links

• Code or Practice 8
• Code of Practice 9 - civil investigation of fraud