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Overview ISO 5401:2024 - "Audit data collection - Customs and indirect tax extension" is an ISO standard that extends ISO 21378 to address audit data needs specific to customs duties and indirect tax…
1 Scope This document specifies the functional requirements that build on ISO 21378 for audits in the areas of customs duties and indirect taxes [e.g. value-added tax ( VAT ) and excise duties]. It a…