The audit plan should reveal the wants presented in the Large Citizen Office. The heads of practices should send their proposals in writing to the Mind of Audit Section, before the latter starts preparing the audit plan for the next month. To be able to make sure that the preparing is right and that citizens to audit are precisely included in the strategy, it is essential to also have proposals from the head of the analysis and selection section in addition to from the head of enforcement and debt administration, therefore that cooperation can function to date=june 2011 specific issues, such as, knowledge keeping method, especially in instances when taxpayer’s information are incomplete. Information is also obtained from the official in control of Attraction Administration, for cases once the citizen to be in the offing for audit is below appeal procedures.
The audit plan is organized by the Head of Audit Section on the 25th of the previous month and is shown to the Head of Big People Office. After the latter has obtained approval from the Mind of Tax Audit Directorate in tax company, this plan should be permitted no later than the very first day of the in the pipeline month, but the program should be around for the Tax Audit Directorate at the very least two times before the end of the month. When there is number solution until the 1st of the month, Large Taxpayers Office may contemplate the audit plan for the month under consideration as accepted by Tax Audit Directorate.
Using the audit selection methodology (IT or manual program) the program should include the taxpayers to be audited along with the amount of days to be spent for each tax audit. Tax Audit Directorate can transform the presently selected taxpayers, however it can’t modify more than 15% of the total quantity of people picked by the audit section, neither could it change the people that have been picked by the IT system, if such program is in use. In such situation the Tax Audit Directorate could add other citizens for audit and they must be area of the 15% of physically selected individuals with the selections produced by the selection system.
The exercise adopted so far has shown that constant audits to big taxpayers have concealed their factual duty responsibility, and consequently, big businesses generally symbolize the larger risk region for covering tax revenues. On the audit planning process, the pinnacle of audit section should assess the risk for possible fraud. Therefore, in case scam is found, the audit plan includes the mandatory practices to be used.
The Examination Part offered the Head of Audit Section with the set of individuals which have required refund. That record is sent via internal protocol of Large People Office. In the meeting with the minds of practices, the Mind of Section options the fiscal visit for the best day possible to be able to always check the precision of each request contained in the list. At the end of such check after the fiscal visit, this field specifies the sum agreed for refund in the report prepared for this purpose. A replicate of the fiscal visit report is provided for the Evaluation and Series Area via central protocol. The contract for giving these records should not surpass 25 times from the time the refunding request was registered in the particular register.
The Assessment and Series Area, Enforcement and Debt Administration Section or Mind of Big People Company straight give the it audit คือ with the set of persons that have required deregistration or bankruptcy procedures. That is done via Large Individuals Company inner protocol. In the meeting with the heads of practices, the Head of Section ideas the fiscal visit to check the needs, not exceeding the 30-day deadline from the moment the request was listed in Big Citizens Office.
In such instances, after getting a request for completing an audit, the pinnacle of part may strategy the audit to be conducted in the following month, until the demand has got the observe “Urgent” on it. If the state report authorizing the audits contains a extended listing of people, the Head of Section connections the Tax Audit Directorate (TAD) to be able to make an audit plan according to the list.
In most audits requested from Tax Audit Directorate, it appoints among its officials as supervisor to check the observance of audit procedures, appropriate provisions and TAD orientations. In unique minutes during the audit (misunderstanding between auditor and taxpayer, non-ethical or non-professional behavior by auditor/s), the supervisor also can produce final interpretations, staying with the audit program currently prepared by Big People Office, in observance of guidelines highly relevant to the problem to be audited. Following discussing with the brains offices, the Head of Section applications the fiscal visit to check the requests, not exceeding the 30-day deadline as soon as the demand was listed in Large Taxpayers Office.