Audit Checklist
☐ VAT registration certificate
☐ All VAT returns filed (check for missing periods)
☐ Sales invoices matching return figures
☐ Purchase invoices supporting input claims
☐ Import documents (customs declarations)
☐ Bank statements (reconciled to returns)
☐ General ledger / trial balance
☐ Contracts and agreements
☐ Credit notes and debit notes
☐ Export evidence (bills of lading, airway bills)
⚠️ Common Triggers
NBR typically audits when: consistent refund claims, significant variance between periods, late filing history, industry-wide campaigns, or random selection. Being prepared reduces the audit duration and penalty risk significantly.