Basic Tax Tips Click and read the following topics What can you do if you disagree with an assessment?  Beware of your legal obligations Advance tax ruling    Revenue's advance ruling vis-a-vis my advice Tax penalties     Section 82A additional tax    Reasonable excuse Privacy     Code on Access to Information Election for Personal Assessment     Should you elect for Personal Assessment?     Time limit of election     An illustration showing how how PA tax is computed Tax recovery     Tax recovery procedures Correction of errors or omissions     Board of Review case D6/91     Error of law, etc. Double taxation relief     How DTR affects Profits Tax     How DTR affects Salaries Tax The Revenue's performance pledge     Structure of IRD     Useful telephone numbers of IRD The legal aspects of tax administration    The law of taxation     The basic rules of interpretation     The objection and appeal procedures     The legal procedures of tax disputes    The degree of proof Avoidance and evasion of tax     Anti-tax-avoidance legislation         Section 61 provisions         Section 61A provisions         Section 61B provisions  Tax audit     Desk audit      Field audit Tax investigation     Approaches adopted by IRD     Why a taxpayer is investigated by IRD     What to do when being investigated     How to avoid a tax investigation Tax workers Table of personal allowances, tax rate, relief ... etc. Model letters to IRD Queries frequently asked by IRD How to answer IRD's queries Common topics of tax reduction