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. ^[1]

References

See also

• Income tax audit
• Tax collection
• Tax administration
• Code or Practice 8
• Code of Practice 9 - civil investigation of fraud
• Pure Tax - Tax Investigations Specialists