On receipt of the Copy (paid) return, the officer is to ensure
that it has been completed correctly and place it in the
trader’s folder for possible inclusion in the next audit
Audit visits to traders who obtain gas free of duty
The frequency of visits should be determined by reference to:
potential duty at stake;
by assessment of the revenue risks established during the audit visit and subsequently.
Factors which influence the assessment include:
whether or not the trader legitimately supplies gas for road
the degree of compliance which the trader gives towards the directions on gas, including segregation of stocks, security of duty-free product etc;
general reliability in revenue matters;
the complexity of the trader’s operations and accounting systems.