Frequently Asked Question

A local audit initiated by a taxpayer is a common scenario for devices that lack the ability to connect to the internet due to the technical limitations of the devices, limited infrastructure or internet outage.

Unlike in the remote audit process (performed automatically when E-SDC has internet connection), during local audit, an E-SDC doesn't submit the ARP file and audit packages to the TaxCore.API. Instead, those files have to be copied manually to an external memory.

Once an external memory is inserted into the E-SDC, the E-SDC will prompt a message asking a user whether they want to perform a local audit (copy the audit packages and ARP file to the external memory).

Audit packages must be present in a file named after the Secure Element UID. 

Please see the entries below for more information: 

Once the audit packages are copied to an external memory, the taxpayers can either:

• Take the memory to a Tax Authority office where they can do an audit for the taxpayers;

• Do the Audit via the Taxpayer Administration Portal (TAP).

If taxpayers use the TAP to do a local audit themselves, they should follow instructions below:

1. Transfer the audit packages and ARP file from an E-SDC to external memory storage (e.g. SD card or a USB Flash drive)
2. Upload the audit packages and the ARP file using the section "Upload audit packages" on the Taxpayer Administration Portal
3. Check if there are pending commands for your E-SDC using the section "Download Commands" on the Taxpayer Administration Portal
4. If there are pending commands, download them to the external storage
5. Transfer the commands from the external storage to the same E-SDC
6. Transfer the confirmation about receiving the commands from the E-SDC to the external storage
7. Upload the confirmation using the "Upload Commands Status" on the Taxpayer Administration Portal.