Bulletin GEN 009, Understanding Your Consumer Taxation Branch Audit

Bulletin GEN 009 ISSUED: JUNE 1997 REVISED: SEPTEMBER 2005 UPDATED: DECEMBER 2005 Understanding Your Included the Taxpayer Fairness and Service Code as part of the Consumer Taxation Branch Audit audit process. Social Service Tax Act, Hotel Room Tax Act, Motor Fuel Tax Act, Tobacco Tax Act This bulletin provides information about what to expect during an audit and will assist you in preparing for the audit. The Consumer Taxation Audit Branch conducts audits to ensure consumption taxes are collected and paid fairly and consistently throughout the province. We are committed to the service standards and code of conduct outlined in our Taxpayer Fairness and Service Code. The information in this bulletin is provided for your convenience and guidance and is not a replacement for the legislation. The relevant Acts and Regulations can be found on the web at www.gov.bc.ca/sbr What is a Notice of Assessment? In this issue… A Notice of Assessment is a letter that shows the What is an audit? amount of any unpaid tax that is assessed as a result of the audit. It also includes any penalties Why am I being audited? and interest owed at the time the Notice of What is the auditor looking for? Assessment is issued. How far back can I be audited? What happens during an audit? It is important that you note the issue date on your What happens after the audit? Notice of Assessment. This is a final notice and you are required to pay the assessed amount ...