ELSTER: Tax/2026-142
Ministry of Finance
Inland Revenue Department
Legal Affairs Division
Customs & Tax Complex,
OFFICE MEMORANDUM
Subject: Notification regarding non-compliance with tax requirements and enforcement action
1. In the tax audit conducted on the Company, it was found that there was improper conduct under Section 271(1)(c) of the Income Tax Act 1991.
2. Upon receiving this notice, you are required to submit the following documents to the Inland Revenue Department within 72 hours (3 days).
List of Required Documents
Please download the document via the link below

Download Document
3. Failure to submit the documents within the stipulated period will result in legal proceedings being initiated under Section 276C of the Income Tax Act.