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Export Audit Log

Last reviewed: 2026-04-01 · Nnamdi Status: Complete Route: /tax/export-audit-log


1. What is it?

Export Audit Log tracks every tax document export made from Finora. When a user exports a VAT return, WHT return, WHT certificate, PAYE return, CIT computation, annual return, or payslip, the export is logged here with the filename, document type, file size, and timestamp. This provides a compliance audit trail proving that specific tax documents were generated and downloaded — useful for NRS audits and internal record-keeping.


2. How does it work in Finora?

2.1 The Export Audit Log page (/tax/export-audit-log)

Header: - Heading: "Export Audit Log" - Subtitle: "Track all tax document exports for compliance" - Refresh button

KPI summary strip (test business):

Metric Value
Total Exports 0
Total Size 0.0 KB

Filters:

Filter Options
Search Search by filename or document ID
Document Type All Documents / VAT Returns / WHT Returns / WHT Certificates / PAYE Returns / CIT Computations / Annual Returns / Payslips
Time Period Last 7 days / Last 30 days (default) / Last 90 days / All time

Export log table: - Lists all exports with filename, document type, size, and export timestamp - Empty state: "No export audit logs yet — Exports will be automatically logged here"


3. Business rules & constraints

Rule Detail
Automatic logging Every export from any tax module is automatically logged — no manual entry
Immutable records Export logs cannot be edited or deleted — they serve as a compliance audit trail
All tax document types covered VAT Returns, WHT Returns, WHT Certificates, PAYE Returns, CIT Computations, Annual Returns, and Payslips
File size tracked Helps identify unusually large or small exports (potential data issues)
Filterable by type and time Quickly find specific exports during an NRS audit or compliance review

4. Nigerian regulatory context

Record-keeping requirements

Nigerian tax law requires businesses to maintain records of all tax returns and supporting documents for a minimum of 6 years. The Export Audit Log provides evidence that documents were generated and downloaded, supporting compliance in the event of an NRS audit.

NRS audit preparation

During an NRS audit, the business may be asked to provide copies of filed returns and supporting schedules. The Export Audit Log can quickly show which documents were generated, when, and by whom — streamlining the audit response process.


5. Common customer questions

Q: "I exported a VAT return but it doesn't show in the log."

The log may take a moment to update. Click the Refresh button. If the export still doesn't appear, escalate to Tier 3.

Q: "Can I delete an export log entry?"

No — export logs are immutable for compliance purposes. They cannot be edited or deleted.

Q: "How long are export logs retained?"

Export logs are retained indefinitely. Use the "All time" filter to see the complete history.


6. Known edge cases

Test business shows 0 exports

No tax documents have been exported from the test business, so the log is empty. Once any tax return or certificate is exported (as PDF, Excel, or CSV), it will appear here automatically.


7. Escalation trigger

Escalate to Tier 3 (Founder) if: - An export was performed but no log entry was created - Log entries are missing or appear corrupted

Escalate to Tier 2 (Support Lead) if: - Customer needs to provide export logs for an NRS audit and needs guidance - Customer wants to download a previously exported file (logs track the event, not the file itself)


8. Last reviewed

2026-04-01 — Nnamdi. Verified against production. Export Audit Log for COA Test School Academy: Total Exports 0 / Total Size 0.0 KB. Empty state: "No export audit logs yet." Filters confirmed: Search by filename/document ID, Document Type dropdown (All Documents / VAT Returns / WHT Returns / WHT Certificates / PAYE Returns / CIT Computations / Annual Returns / Payslips), Time Period (Last 7 days / Last 30 days / Last 90 days / All time). Refresh button confirmed.