Mr. Rayhan has recently joined in ABC audit firm as a junior officer. On September 1st he will start auditing his first client Best Price. Best Price is a sole proprietorship business. The main function of the business is to import and sells laptop. Before his first field visit to Best Price, he has come to you to know details about tax evasion. Tax evasion is an illegal and punishable offense. Being a senior auditor, it is your responsibility to aware him different techniques business owners follow to evade tax. Use appropriate examples relevant for Best Price.