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TAX AUDIT AND INVESTIGATION
PRESENTATION TO 100 MEDIUM SIZED ENTREPRENEURS

Sea Cliff Hotel
By Richard Kayombo
Director Taxpayer Services and Education
Tanzania Revenue Authority
24 th November, 2016

Introduction Difference between Tax Audit and
Investigation
Taxpayer Compliance Pyramid Similarities
Definitions Role of Taxpayer under Tax Audit and
investigation
Tax audit in TRA Taxpayers Rights and obligations
Types of Audit and Investigation Factors that trigger tax audit and
investigation
Tax investigation
Criminal activities Conclusion

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