Why Does the IRD Conduct Assurance Visits?

The VAT Section of the Inland Revenue Department as part of its Compliance Program conducts Assurance Visits on VAT Returns filed by taxpayers.

The objectives of the Assurance Visits are to:

• Verify the accuracy of VAT Returns filed.
• Provide guidance and information
• Improve compliance
• Ascertain sources of information used to file the VAT Return and

Our aim is to ensure the impartial treatment of taxpayers and the integrity of the tax system.  We do this by ensuring that the VAT Returns and VAT refund applications are properly prepared, and taxpayers pay the right amount of tax at the right time.