7.3 Control Mechanism within the Tax Administration

1. Hierarchical review — superior officers' revision and departmental appeal layers.2. Limitation windows — assessment, reassessment, and collection must fit time bars.3. Reasoned orders — the quasi-judicial function demands reasons; unreasoned orders fall on judicial review.4. Audit by the auditor-general's office — the constitutional audit of revenue administration.5. Transparency instruments — taxpayer charters, service standards, and publication of procedures.