Tax audit" refers to all types of tax audit conducted by the Revenue Department e.g. annual business review, tax audit for specific issues, tax refunds (including but not limited to CIT, VAT, SBT).
Please provide (1) description and challenged matters and (2) also tax year (s) involved regardless of tax types.
For (3), please answer only if the outcome of tax matters results in CIT adjustment.
For example,
A. Co. requests VAT refund, resulting in deemed income on CIT and VAT. => In this case, please answer (1),(2), and (3).
B. Co. requests SBT refund with no CIT issues. => In this case, please answer (1), (2), and state no CIT exposure for (3).