Tax Audit Preparation

General ledger for the audit period Trial balance at period end Bank statements for all accounts Audited financial statements Chart of accounts with VAT codes

Copies of all VAT returns filed (with acknowledgments) VAT return working papers Sales / output VAT register Purchases / input VAT register Reconciliation of VAT returns to financial statements Partial exemption calculations (if applicable)

Sample of sales invoices (NBR-compliant format) Sample of purchase invoices with VAT charged Credit / debit notes issued and received Key contracts with major customers and suppliers Import documentation (customs declarations)

VAT policy document List of VAT codes and classifications used Staff responsible for VAT compliance Any correspondence with NBR (rulings, queries)