Tax Audit Strategy Suggestions
Suggestions for planning and approval of month-to-month tax audit program.
The audit plan need to reflect the requirements presented in the Substantial Taxpayer Office. The heads of offices should really send their proposals in writing towards the Head of Audit Section, before the latter begins preparing the audit plan for the following month. In an effort to be sure that the planning is correct and that taxpayers to audit are properly included within the plan, it is actually essential to also have proposals in the head of the assessment and collection section as well as from the head of enforcement and debt management, in order that this cooperation will serve to clarify specific troubles, which include, data maintaining methodology, particularly in cases when taxpayer's information are incomplete. Facts is also received from the official in charge of Appeal Administration, for cases when the taxpayer to be planned for audit is under appeal procedures. Get additional info about VerfahrensdokumentationGoBD
The audit strategy is prepared by the Head of Audit Section around the 25th in the preceding month and is presented to the Head of Massive Taxpayers Office. Right after the latter has received approval in the Head of Tax Audit Directorate in tax agency, this strategy need to be approved no later than the first day on the planned month, but the strategy ought to be out there for the Tax Audit Directorate at least two days just before the end in the month. If there is certainly no answer till the 1st from the month, Substantial Taxpayers Office can contemplate the audit strategy for the month in query as accepted by Tax Audit Directorate.
Using the audit choice methodology (IT or manual program) the strategy should really involve the taxpayers to be audited at the same time as the number of days to become spent for every single tax audit. Tax Audit Directorate can transform the currently chosen taxpayers, but it can't transform greater than 15% with the total number of taxpayers chosen by the audit section, neither can it alter the taxpayers which have been selected by the IT system, if such system is in use. In such case the Tax Audit Directorate can add other taxpayers for audit and they should really be part on the 15% of manually chosen taxpayers collectively together with the selections produced by the selection system.
Deadlines applicable in planning audits for unique requests
The practice adopted so far has shown that continuous audits to big taxpayers have hidden their factual tax obligation, and consequently, large businesses normally represent the larger danger location for hiding tax revenues. On the audit planning process, the head of audit section need to assess the threat for potential fraud. Therefore, in case fraud is found, the audit strategy should really include things like the important procedures to be used.
Cases of refunding requests
The Assessment Section provided the Head of Audit Section using the list of persons that have requested refund. This list is sent by way of internal protocol of Substantial Taxpayers Office. Inside the meeting with the heads of offices, the Head of Section plans the fiscal take a look at for the closest day probable to be able to verify the accuracy of each request included in the list. At the end of such verify right after the fiscal check out, this sector specifies the sum agreed for refund in the report written for this objective. A copy on the fiscal check out report is sent to the Assessment and Collection Section via internal protocol. The deadline for sending this info should not exceed 25 days in the date the refunding request was registered within the respective register.
Cases of taxpayers' requests for deregistration, bankruptcy or modify of status
The Assessment and Collection Section, Enforcement and Debt Management Section or Head of Huge Taxpayers Office directly give the Audit Section using the list of persons that have requested deregistration or bankruptcy procedures. This can be accomplished by means of Substantial Taxpayers Office internal protocol. Within the meeting together with the heads of offices, the Head of Section plans the fiscal check out to verify the requests, not exceeding the 30-day deadline from the moment the request was registered in Huge Taxpayers Office.
Cases of requests for audits coming from headquarter of tax agency
In such cases, following getting a request for conducting an audit, the head of section will program the audit to be performed within the following month, unless the request has the note "Urgent" on it. When the official document authorizing the audits contains a extended list of taxpayers, the Head of Section contacts the Tax Audit Directorate (TAD) in order to prepare an audit plan as outlined by the list.
In all audits requested from Tax Audit Directorate, it appoints one of its officials as supervisor to monitor the observance of audit procedures, legal provisions and TAD orientations. In specific moments during the audit (misunderstanding among auditor and taxpayer, non-ethical or non-professional behavior by auditor/s), the supervisor also can make final interpretations, sticking towards the audit program already ready by Large Taxpayers Office, in observance of recommendations relevant for the challenge to be audited.
Cases of requests for audits coming from taxpayers
Immediately after discussing together with the heads offices, the Head of Section programs the fiscal go to to verify the requests, not exceeding the 30-day deadline from the moment the request was registered in Large Taxpayers Office.
Cases of requests for re-audit
In cases of requests for re-audits coming from taxpayers, tax appeal structures, tax agency or Local Tax Offices, the Huge Taxpayers Office can never ever take a selection for re-audit with no an authorization in the Tax Appeal Directorate, Tax Audit Directorate, Internal Audit Directorate or Operational Directorate for Supervision of Local Tax Offices. In each case, directorates not covering the tax audit function should at the identical time also inform the Tax Audit Directorate about their request presented to Substantial Taxpayers Office. In all cases, re-audits is going to be carried out in compliance with procedural steps specified in pint 5.10 of this Manual and inside the 30-day deadline in the moment the request was registered within the Significant Taxpayers Office protocol.
Cases of requests for audits coming from other Tax Offices
In such cases, following receiving the request to verify or crosscheck information, the head of section plans the audit to be conducted inside the following month, not exceeding the 30-day deadline in the date the request was registered in Massive Taxpayers Office. If Large Taxpayers Office is overburdened with work, it should really answer the Local Tax Office inside this period and find the closest feasible time for you to close the request created by Local Tax Offices.
Cases of requests for audits coming from institutions auditing the functioning of tax administration
In such cases, right after receiving the request from either such institutions or tax agency (Higher State Audit, Internal Audit Directorate, tax agency) to check or confirm data from audits performed by these institutions, the head of section plans the audit to become conducted through the following month, not exceeding the 30-day deadline from the moment the request was registered in Huge Taxpayers Office.
