A
To execute recovery certificates against defaulting taxpayers through permitted legal instruments like property attachment.
B
To audit corporate balance sheets before financial year closures.
C
To negotiate bilateral tax treaties with foreign sovereign nations.
D
To draft new income tax legislations for parliamentary approval.
Correct answer: (a) To execute recovery certificates against defaulting taxpayers through permitted legal instruments like property attachment.
Explanation
Option A is correct because a Tax Recovery Officer is an Income Tax authority empowered specifically to execute recovery certificates against defaulting taxpayers. The other options describe functions of corporate auditors, treaty negotiators, or lawmakers.
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