Audit Information
- Audit Standards for Field Audits
The Michigan Administrative Code defines the auditing standards used by the Michigan Department of Treasury when conducting field audits.
- Taxpayer Rights During an Audit
As employees of the Michigan Department of Treasury, we will comply with Michigan law by providing the following.
- Taxpayer Rights During A Cash Basis Audit
This brochure is intended to help clarify taxpayer rights and responsibilities, and provide an overview of the cash basis audit process; it does not take the place of the law.
- Cash Basis Sales Tax Audit Overview
This document contains basic information on standard audit procedures and descriptions of common audit work papers for cash basis sales tax audits.
- Request for Reconsideration of a Preliminary Audit Determination (Form 5244)
This form allows a taxpayer to request reconsideration of a Preliminary Audit Determination (PAD) issued by the Michigan Department of Treasury.
- Department of Treasury Field Offices
Contacts for Department of Treasury Michigan field offices and Out-Of-State Audit Division offices.
Audit Manuals
- Contractors Sales & Use Tax Manual
This document contains audit techniques utilized for those taxpayers that are real property taxpayers and manufacturer/contractors.
- Industrial Processing Sales & Use Tax Manual
This document outlines techniques used in audits of taxpayers that are engaged in a manufacturing process.
- Other Deductions Sales & Use Tax Manual
This manual contains information regarding the application and review of the most common deductions applying to taxpayers separate from the industrial processing exemption.
- Sampling Manual This document explains sampling methods that can be utilized during the course of a tax audit.
