When should you use it?
From a document request or audit start, upon receiving an assessment or reassessment, and before filing an assessment-review request.
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VAT Audit & Assessment Centre
It organises an audit from the first information request through an assessment or reassessment decision, turning each stage into a clear file of evidence, deadlines and review rights.
Before you begin
How can the Audit & Assessment Centre help you?
Open this page after receiving an NBR document request, audit notice, assessment or reassessment when you are unsure what to do first or how much time remains.
Quick example
A company receives an assessment and is unsure whether to send evidence, request a review or prepare an objection. It selects the document and date, and the Centre shows the action, timing and evidence file.
What will you get?
The action required now, the applicable time indicator, an evidence checklist and the correct next route before the difference becomes a dispute.
Start with the stage finder. Enter only a date where needed; never enter names, account or decision numbers, or records.
Before responding
Four rules governing audit and assessment
Do not start with the VAT amount alone. First identify the stage, notice, period and basis for the action.
Deadline in the notice
For an information or document request, first fix the requested scope and stated deadline, then submit a traceable, structured response.
Assessment basis
Where the Taxable Person's calculation is incorrect, the NBR assessment must rest on serious grounds drawn from data and records available to it.
Decision contents
The decision states its reasons, facts and legal basis, the net VAT and differences, and the payment deadline.
Previously audited period
A previously audited period may be reassessed only where newly discovered information unavailable during the prior audit requires it.
Madar tool
Stage finder and response plan
Choose the closest description and enter only a date where needed. You will receive the urgent route and file checklist without entering business data.
Step 01
Which stage is closest to your situation?
Choose only a general description. Do not enter an account, notice or business name.
Step 02
Initial route
Choose a stage to see what should happen now.
Evidence readiness
Audit-ready evidence file
Not every record is required in every case. The aim is a connected file explaining each figure from ledger entry through invoice and return.
Sales and output VAT
- Sales ledger mapped to return boxes.
- Invoices, credit notes and debit notes.
- Tax-point and standard, zero-rate and exemption classifications.
- Contracts, deliveries, consideration and related-party transactions.
Purchases and input VAT
- Purchase ledger and evidence supporting deduction.
- Customs records, imports and reverse charge.
- Deductibility and apportionment for mixed use.
- Capital asset and bad-debt adjustments where relevant.
Accounting and reconciliation
- Trial balance and general ledger for the period.
- Revenue and expense reconciliation to VAT returns.
- Bank, point-of-sale and cash reconciliations.
- Difference schedule explaining every mismatch and correction route.
Governance and correspondence
- Notice, receipt time and copy of the response.
- Single request log showing owner, deadline and status.
- Locked copy of submitted data and its approver.
- Meeting notes, open questions and closure evidence.
Assessment decision
Assessment decision integrity check
Before debating the outcome, test the decision's structure and then build a line-by-line difference schedule.
Reasons and facts
Does the decision explain why the calculation changed and the facts and information relied on?
Legal basis
Is every difference connected to the relevant rule in the Law or Regulations?
Amounts and periods
Are net VAT and differences separated by period and transaction without duplication?
Payment and notice
Does it state the payment deadline, and is the notification date that starts the clocks fixed?
Previously audited period
If the period was audited before, what new information was unavailable at that time?
Response matrix
Does each difference have a position: accepted, missing evidence, calculation error or legal dispute?
After the decision
After assessment: do not mix the routes
The document type changes the forum, deadline and fee. This map prepares the next Centre and does not replace review of the decision.
Assessment review request
Filed with the Reviews and Appeals Department within 15 days of assessment notification under the official FAQs. The Regulations deem receipt of the notice to occur on the date the NBR sends it. No review filing fee applies.
Tax objection
A Committee route for a decision, procedure or VAT dispute, with a fee for each disputed decision or procedure.
Penalty grievance
Specific to an administrative-penalty decision; there is no separate filing fee, while payment of the penalty must be checked for admissibility.
Traceable
Legal map for audit and assessment
The Law grants and grounds the assessment power; the Regulations detail inspection, decision content, notification and reassessment.
VAT Law
Executive Regulations
Official sources
Official sources
Official FAQ
VAT assessment
Assessment where a return is not filed and steps after notice.
Official FAQAssessment review
The 15-day period, review process and absence of a review filing fee.
Official remitNBR role and responsibilities
Reassessment or assessment where reasonable grounds indicate incorrect data.
Legal textVAT Law
Assessment, control, objection and record-retention provisions.
Legal textExecutive Regulations
Inspection, decision contents, notification and reassessment.
Electronic serviceNBR portal
Notices, requests, correspondence and the VAT account.