{"id":720,"date":"2020-10-20T12:02:26","date_gmt":"2020-10-20T18:02:26","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?page_id=720"},"modified":"2025-12-31T16:45:10","modified_gmt":"2025-12-31T23:45:10","slug":"audit","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/businesses\/audit\/","title":{"rendered":"Audit"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_repeat=&#8221;round&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; background_color_gradient_end=&#8221;#dedede &#8221; 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custom_padding=&#8221;0px||0px|15px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; padding_bottom_1=&#8221;0px&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;Explore Section &#038; Events&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe044;||divi||400&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;7b5e95ba-231a-438c-8dd9-6676746c29e6&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][et_pb_sidebar area=&#8221;et_pb_widget_area_1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;50d7f88b-470d-49c8-b370-96c4a9bca4df&#8221; custom_margin_tablet=&#8221;10px||||false|true&#8221; custom_margin_phone=&#8221;&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;|4%|20px|4%|false|true&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;|20px||20px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|300|||||||&#8221; title_font_size=&#8221;50px&#8221; title_letter_spacing=&#8221;-3px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Resources to help understand NMTRD audits<\/h2>\n<p>[\/et_pb_text][et_pb_accordion _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||30px||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_accordion_item title=&#8221;Audit Information Links&#8221; open=&#8221;off&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"border-color: #ffffff; height: 240px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 307.153px;\"><strong><a href=\"https:\/\/tap.state.nm.us\/TAP\/_\/\" target=\"_blank\" rel=\"noopener noreferrer\">Make an audit payment<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px; width: 307.153px;\"><strong><a href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/e-filing-mandates-overview\/request-a-managed-audit\/\" target=\"_blank\" rel=\"noopener\">Request a Managed Audit<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 307.153px;\"><strong><a href=\"\/businesses\/non-taxable-transaction-certificates-nttc\/\">NTTC&#8217;s<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 307.153px;\"><strong><a href=\"\/tax-professionals\/taxpayer-rights-responsibilities\/\" target=\"_blank\" rel=\"noopener\">Taxpayer Rights and Responsibilities<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 307.153px;\"><strong><a href=\"\/tax-professionals\/protest-procedures-remedies\/\" target=\"_blank\" rel=\"noopener\">Protest Procedures and Remedies<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 307.153px;\"><strong><a href=\"\/all-nm-taxes\/statutes-department-directives-overview\/\" target=\"_blank\" rel=\"noopener\">Statutes &amp; Department Directives<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 307.153px;\"><strong><a href=\"\/forms-publications\/\" target=\"_blank\" rel=\"noopener\">FYI Publications<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 307.153px;\"><strong><a href=\"\/businesses\/tax-tables\/\" target=\"_blank\" rel=\"noopener\">Tax Tables<\/a><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 307.153px;\"><strong><a href=\"\/governments\/tribal-cooperative-agreements\/\" target=\"_blank\" rel=\"noopener\">Tribal Cooperative Agreements<\/a><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;Audit Manuals&#8221; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;on&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<table style=\"border-color: #ffffff; width: 176px;\">\n<tbody>\n<tr>\n<td style=\"width: 176px;\"><strong><a href=\"https:\/\/www.tax.newmexico.gov\/businesses\/wp-content\/uploads\/sites\/4\/2025\/12\/General_Audit_Manual_12.30.25.docx\" target=\"_blank\" rel=\"noopener noreferrer\">General Audit Manual<\/a><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 176px;\"><strong><a href=\"\/wp-content\/uploads\/sites\/6\/2020\/10\/corporate-income-tax-audit-manual.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Corporate Income Tax Audit Manual<\/a><\/strong><strong><br 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