Tax correspondence are written communications from the Relevant Tax Authority relating to any item of income, gain, loss or deduction arising with respect to any activities or assets of the company, whether communicated with respect to an audit or otherwise.

Procedure:

• A correspondence should be registered both manually and electronically in the incoming correspondence file.
• A reply should be sent to the tax station where the correspondence is coming from using the exact subject on the correspondence, the reference number and the date on the correspondence.
• The exact issue stated in the correspondence should be addressed without ambiguity. If it an invitation for a meeting, it will be attended to by the officer-in-charge. If the scheduled meeting is not convenient, it should be communicated to the tax station for a reschedule of the meeting.
• If there are documents required, it should be attached to the letter and if it has earlier been given to the tax station, it should be stated in the letter alongside a proof showing the documents being requested for have been provided before.

The letter should be sent to the tax station alongside a copy which will be acknowledged and brought back to the office to be filed appropriately.