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Audit
Standard Audit Information
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Audit Standards for Field Audits
The Michigan Administrative Code defines the auditing standards used by the Michigan Department of Treasury when conducting field audits.
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Taxpayer Rights During a Standard Audit
This guide outlines the taxpayer rights and responsibilities as well as provides an overview of the audit process.
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Audit Report of Findings
This section outlines how to request an Audit Report of Finding (AROF) after an audit is complete.
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Request for Reconsideration of a Preliminary Audit Determination
This form allows a taxpayer to request reconsideration of a Preliminary Audit Determination (PAD) issued by Treasury.
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Department of Treasury Field Offices
Contact information for Treasury offices throughout the state of Michigan.
Cash Basis Audit Information
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Cash Basis Audit Overview
This document contains basic information on audit procedures as well as descriptions of common audit work papers for cash basis sales tax audits.
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Taxpayer Rights During A Cash Basis Audit
This guide outlines taxpayer rights and responsibilities as well as provides an overview of the cash basis audit process.
Sales and Use Tax Audit Manuals
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Other Deductions Manual
Covers the most common sales and use tax deductions and exemptions.
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Industrial Processing Manual
Outlines the audit techniques utilized for taxpayers engaged in the manufacturing process.
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Construction Industry Contractors Manual
Outlines the audit techniques utilized for real property, retail, and manufacturing contractors.
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Sampling Manual
This document explains methods that can be utilized during the course of a tax audit.