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Under Section 119(2), (e), Part III, Chapter 1, Title 49 MIRC:
Without limiting the generality of subsection (1) of this section, but subject to this Chapter and any other law, the Administration may examine and copy all books, accounts and records of all employers or self-employed workers for the purpose of ascertaining their liability to pay contributions under this Chapter; and obtain from participating employers, self-employed workers, and workers, such other information as is necessary for the proper operation of the Administration.
As of the end of March 2009, more than 40 employers have already been audited by MISSA’s Tax Auditors (pictured from left to right: Stephen Tarbwilin, Mathilda Lanwi and Elvie John). About $1.5 million worth of unreported and under-reported taxable wages were uncovered while about $1.0 million were collected.