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Why you should keep your records up to date?
                     
Inland Revenue can choose to audit Direct Selling companies at any point and are likely to consider Distributors for audit particularly in relation to GST. 
Most IRD interest will be in GST in the first instance but if your records are not accurate then this is likely to extend to other taxes. There is of course no guarantee that other taxes will not be targeted depending on focus.
The IRD undertakes spot checks of business for GST and Payee tax and randomly sample income tax based on returns made. You need to have an adequate record keeping to satisfy any immediate requests of a simple nature and more detailed data within a couple of days maximum. See the IRD record keepin guide IR323 for more on this or the Direct Sellers Guide IR 261 for more specific industry related guidance.

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