# Why the NRS Flag Businesses for Tax Audit

Getting a tax audit notice from the Nigeria Revenue Service (NRS) can feel alarming — but audits rarely happen at random. In this episode, we break down exactly what triggers the NRS to select a business for audit, from mismatched VAT and PAYE filings to sudden swings in reported profit. If you run a business in Nigeria and want to stay off the NRS radar (or handle an audit with confidence if it happens), this episode is for you.

## What you'll learn

- The most common red flags that trigger an NRS audit, including filing mismatches, late or missing returns, and inconsistent deduction claims

- How risk-based selection, random selection, and third-party data (like bank records) feed into audit targeting

- Practical steps business owners can take to reduce audit risk and prepa ...