Budget Changes. ? Managing Customs Post Clearance Audits. ICPAK Seminar on Indirect Taxes and Emerging Issues in Tax Section 122 (1), EAC Customs Management Act (EAC. CMA) . Could occur when goods are given away free, such as samples or.
PREFACE. This Customs Post Clearance Audit manual is an EAC publication which sets out guidelines on operationalization of the EAC Customs Post Clearance Audits as set out in the EAC Customs. Management Act, 2004 in order to verify taxpayers' compliance with provisions of the EAC. Customs Management Act
EAST AFRICAN COMMUNITY. EAC CUSTOMS VALUATION. MANUAL. A Guide to the Customs Valuation of Imported. Goods in the East African Community. DIRECTORATE OF This Customs valuation manual is an EAC publication which sets out guidelines on operationalisation or after clearance of imported goods.
11 May 2012 PROVISIONS RELATED TO POST CLEARANCE AUDIT. 20. Scope of post clearance audit. 21. Conduct of post clearance audit. 22. Exchange of post clearance audit information. 23. Post clearance audit manual. 24. Party under audit to communication in any format and includes, electronic, certified or
Posted in Customs. This Customs Post Clearance Audit manual is an EAC publication which sets out guidelines on operationalization of the EAC Customs Post Clearance Audits as set out in the EAC Customs Management Act, 2004 in order to verify taxpayers' compliance with provisions of the EAC Customs Management
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Development of audit programs and standardized audit procedures. 1.2. By application of a post-clearance, risk-based approach, Customs are able to target their . AUDIT (PCA) – VOLUME 1. Other non-Customs legislation may be of relevance and interest to Customs in the course of conducting a PCA. For example:.

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February 2018