The service is about (i) assessment the compliance status by performing a high-level review of the Client’s monthly and annual tax returns submitted with the GDT and advise whether it complies with the preparation and submission requirements under the Law on Taxation (LOT) and regulations, including whether the Client has properly declared and paid taxes to the GDT by the deadline, (ii) quantify the tax exposures by high-level review of the Client’s above-mentioned monthly and annual tax returns to assess potential exposures for the Review Period. Our calculation of the estimated tax liabilities, inclusive of penalty and interest, should be accepted as an indicative and used as a basis for resolving non-compliance areas (if any) in the future, and (iii) recommendation of where material tax exposures are found in the course of our review, we will provide the Client with possible recommendations to minimise non-compliance issues based on the LOT and regulations for consideration. We will attend a meeting or telephone discussion with you and your team to discuss our report, if required.