The heads of offices should send their proposals in writing to the Head of Audit Section, prior to the latter begins organizing the audit plan for these month. In order to be sure that the preparing is right and that citizens to audit are properly within the program, it’s essential to likewise have proposals from the top of the review and selection area as well as from the head of enforcement and debt management, therefore that this cooperation will serve to explain certain problems, such as for example, knowledge maintaining method, specially in cases when taxpayer’s data are incomplete. Data can be received from the state in charge of Attraction Government, for instances when the taxpayer to be planned for audit is under appeal procedures.
The audit plan is organized by the Mind of Audit Section on the 25th of the previous month and is presented to the Head of Large Individuals Office. Following the latter has received approval from the Mind of Tax Audit Directorate in duty firm, this plan should be permitted number later than the initial time of the in the pipeline month, but the program must be accessible for the Tax Audit Directorate at the very least two times before the end of the month. If there is no solution until the 1st of the month, Large Individuals Office can consider the audit plan for the month involved as recognized by Tax Audit Directorate.
Using the audit selection methodology (IT or guide program) the plan should include the taxpayers to be audited as well as how many days to be used for each tax audit. Tax Audit Directorate may change the currently picked people, however it cannot change significantly more than 15% of the full total quantity of taxpayers selected by the audit section, neither did it modify the individuals which were selected by the IT program, if such program is in use. Such event the Tax Audit Directorate can add other individuals for audit and they must be area of the 15% of personally picked taxpayers together with the selections made by the choice system.
The practice adopted to date shows that continuous audits to large citizens have hidden their factual duty duty, and subsequently, big firms in general signify the more expensive chance region for covering duty revenues. On the audit planning process, the pinnacle of it audit คือ must examine the chance for potential fraud. Thus, just in case scam is found, the audit plan includes the mandatory techniques to be used.
The Assessment Part offered the Mind of Audit Section with the set of persons that have required refund. That record is sent via inner project of Big Citizens Office. In the ending up in the brains of offices, the Head of Section ideas the fiscal visit for the best day probable in order to check always the reliability of each request contained in the list. By the end of such always check following the fiscal visit, this industry identifies the sum decided for refund in the report published with this purpose. A duplicate of the fiscal visit report is provided for the Assessment and Series Section via inner protocol. The timeline for giving this information should not surpass 25 times from the time the refunding demand was listed in the respective register.
The Analysis and Series Section, Enforcement and Debt Administration Area or Mind of Large People Office right provide the Audit Section with the listing of individuals which have requested deregistration or bankruptcy procedures. This is completed via Big Citizens Company internal protocol. In the meeting with the heads of offices, the Mind of Section options the fiscal visit to test the demands, maybe not exceeding the 30-day contract from the moment the demand was documented in Big Citizens Office.
In such cases, after getting a demand for conducting an audit, the pinnacle of section can plan the audit to be conducted in the next month, until the demand has got the notice “Urgent” on it. If the official report authorizing the audits includes a long set of people, the Mind of Area connections the Tax Audit Directorate (TAD) in order to make an audit plan according to the list.
In every audits required from Tax Audit Directorate, it appoints certainly one of their officials as supervisor to monitor the observance of audit procedures, legitimate provisions and TAD orientations. In specific moments throughout the audit (misunderstanding between auditor and taxpayer, non-ethical or non-professional conduct by auditor/s), the supervisor also can produce ultimate interpretations, sticking with the audit program currently prepared by Big People Company, in observance of tips relevant to the issue to be audited. Following discussing with the brains offices, the Mind of Part programs the fiscal visit to test the requests, perhaps not exceeding the 30-day timeline from the moment the demand was listed in Big Individuals Office.