01741cas a2200241 a 4500 AALejournalIMF007864 230101c9999 xx r poo 0 0eng d 5.00 USD 9781455238101 2075-8669 BD-DhAAL BD-DhAAL International Monetary Fund. Revenue Administration : Taxpayer Audit--Use of Indirect Methods. Washington, D.C. : International Monetary Fund, 2010. 1 online resource (13 pages) Technical Notes and Manuals <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing information from a range of sources beyond the taxpayer's declaration and formal books and records. Assessments are often based on circumstantial evidence indicating a reasonable estimate of the taxpayer's correct liability. This note describes why tax administrations need to use indirect audit methods. Indirect audit methods commonly used by tax administrations are elaborated. The legislative requirements for the use of indirect audit methods are also analyzed. Mode of access: Internet Technical Notes and Manuals; Technical Notes and Manuals ; No. 2010/005 Full text available on IMF http://elibrary.imf.org/view/journals/005/2010/005/005.2010.issue-005-en.xml IMF e-Library