The general rule applicable to tax audits has been clarified as follows :
Once a comprehensive tax audit has been performed for a fiscal year, the same taxes cannot be audited again for the same year except where fraud is discovered or where the audit is a limited one especially as regards TCA or Turnover tax.
NOTE: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought for specifics.
For further information contact Mr Nico Halle, Tel: +237 42 64 79 or Fax: +237 43 26 34 or enter text search 'Nico Halle Law Firm' and 'Mondaq Business Briefing'.
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