11.3. Auditing Requirements

To prevent tax fraud, the NBR enforces the Document Verification System (DVS), requiring all audited accounts to be validated and uploaded by certified Chartered Accountants. Crucially, an innovative exception is enacted for NBR-registered startups with turnover under BDT 100 Crore: if they grant 'read-only' digital access of their live accounting systems to tax authorities, they are 100% exempted from all periodic tax reporting, leaving them liable only for annual returns.