Responsibilities of Audit officers:
a) Officers authorized to conduct audit shall conduct audit as per this manual as modified from
time to time and the guidelines issued by Commissioner for conduct of audit from time to
b) The authorized officer should identify himself and show his authorization to the Dealer and
take acknowledgment for the same before commencing the audit.
c) The officer should ensure that any information obtained in the course of the audit relating to
the Dealer is treated in strict confidence.
d) The Officer should ensure that for the period covered by the audit visit, tax has been properly
accounted for, declared and discharged under the provisions of the AP VAT Act 2005.
e) The officer should ensure that the Dealer is treated in a courteous manner and is provided with
the reasonable opportunity to respond to queries raised by the officer.
f) The Dealer should be provided with a full and proper explanation of any under declaration of
g) Where there is a lack of cooperation, failure to provide information or any unusual
circumstances, the officer should exercise the powers of search and seizure vested in him
under Section 43 of the APVAT Act 2005 and in accordance with the procedure laid down in
the Code of Criminal Procedure 1973.