Tax enforcement is every tax authority’s greatest challenge and needs to be addressed strategically in as efficient a manner as possible, through the best possible use of available resources such as personnel and information. As it is not possible to completely eliminate tax evasion, it is of utmost importance to keep the level of evasion under control. Increases in the level of evasion can threaten the integrity of the tax system. In particular, tax evasion undermines the ability of the government to raise revenue in an equitable and efficient manner. Individuals and businesses that evade tax in effect shift their tax burden onto those taxpayers who comply with their tax obligations. This shift results in an inequitable distribution of the tax burden, and puts at a disadvantage those businesses that choose to comply with their tax obligations.

The Unit's Compliance section comprises the Tax Audits and Tax Agreements teams. These teams are responsible for actual accomplishment of enquiries / audits, as the case may be, on selected taxpayers.