Notice of audit

—(1) If the Director General requires information from the taxpayer in relation to the audit of a specific return or, if no return has been filed, of a specific tax period the Director General shall send a notice to the taxpayer specifying whether a field audit or a desk audit will be conducted. (2) The notice shall specify– (a) the place of the audit; (b) the time and date when the will commence; (c) the period being audited; (d) the name and contact details of the officer responsible for conducting the audit; (e) the scope of the audit; and (f) the information and documents required from the taxpayer. (3) The notice of an audit may be combined with a notice under section 30.