Tax Audit Program Guidelines
Wir erstellen die Verfahrensdokumentation für Ihr Unternehmen. Die GoBD-konforme Erstellung Ihrer Verfahrensdokumentation ist mit uns ganz einfach.
(firmenpresse) - Suggestions for planning and approval of month-to-month tax audit plan.
The audit strategy must reflect the requirements presented inside the Significant Taxpayer Office. The heads of offices should really send their proposals in writing for the Head of Audit Section, prior to the latter begins preparing the audit program for the following month. As a way to make certain that the planning is appropriate and that taxpayers to audit are correctly integrated within the strategy, it is actually essential to also have proposals in the head from the assessment and collection section too as in the head of enforcement and debt management, in order that this cooperation will serve to clarify specific difficulties, for instance, information maintaining methodology, in particular in cases when taxpayer's information are incomplete. Information and facts is also received from the official in charge of Appeal Administration, for cases when the taxpayer to become planned for audit is beneath appeal procedures.
The audit plan is prepared by the Head of Audit Section on the 25th with the preceding month and is presented towards the Head of Substantial Taxpayers Office. After the latter has received approval in the Head of Tax Audit Directorate in tax agency, this strategy should be authorized no later than the initial day on the planned month, but the program should really be out there for the Tax Audit Directorate at the least two days before the end in the month. If there is certainly no answer till the 1st with the month, Massive Taxpayers Office can consider the audit plan for the month in query as accepted by Tax Audit Directorate.
Using the audit choice methodology (IT or manual program) the program need to include things like the taxpayers to become audited too as the number of days to be spent for every tax audit. Tax Audit Directorate can transform the currently selected taxpayers, nevertheless it can't adjust more than 15% of the total number of taxpayers selected 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 need to be part of your 15% of manually chosen taxpayers with each other with all the selections created by the choice system.
Deadlines applicable in planning audits for specific requests
The practice adopted so far has shown that continuous audits to substantial taxpayers have hidden their factual tax obligation, and consequently, massive businesses normally represent the bigger threat area for hiding tax revenues. Around the audit planning process, the head of audit section must assess the risk for prospective fraud. Hence, in case fraud is discovered, the audit program must involve the essential strategies to become used.
Cases of refunding requests
The Assessment Section provided the Head of Audit Section together with the list of persons that have requested refund. This list is sent by way of internal protocol of Big Taxpayers Office. Within the meeting together with the heads of offices, the Head of Section plans the fiscal pay a visit to for the closest day doable so as to verify the accuracy of each and every request included within the list. At the end of such check right after the fiscal pay a visit to, this sector specifies the sum agreed for refund in the report written for this goal. A copy of the fiscal visit report is sent for the Assessment and Collection Section by way of internal protocol. The deadline for sending this information should really 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 Big Taxpayers Office straight offer the Audit Section with the list of persons which have requested deregistration or bankruptcy procedures. This really is done by way of Big Taxpayers Office internal protocol. Within the meeting with the heads of offices, the Head of Section plans the fiscal check out to verify the requests, not exceeding the 30-day deadline in the moment the request was registered in Huge Taxpayers Office.
Cases of requests for audits coming from headquarter of tax agency
In such cases, after receiving a request for conducting an audit, the head of section will program the audit to become carried out within the following month, unless the request has the note "Urgent" on it. In the event the official document authorizing the audits contains a long list of taxpayers, the Head of Section contacts the Tax Audit Directorate (TAD) as a way to prepare an audit program 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 special moments through the audit (misunderstanding involving auditor and taxpayer, non-ethical or non-professional behavior by auditor/s), the supervisor can also make final interpretations, sticking for the audit program currently ready by Significant Taxpayers Office, in observance of suggestions relevant towards the difficulty to become audited.
Cases of requests for audits coming from taxpayers
Soon after discussing using the heads offices, the Head of Section programs the fiscal pay a visit to to verify the requests, not exceeding the 30-day deadline in 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 take a choice for re-audit without an authorization in the Tax Appeal Directorate, Tax Audit Directorate, Internal Audit Directorate or Operational Directorate for Supervision of Local Tax Offices. In every single case, directorates not covering the tax audit function should at the very same time also inform the Tax Audit Directorate about their request presented to Big Taxpayers Office. In all cases, re-audits will be conducted in compliance with procedural methods specified in pint 5.10 of this Manual and within 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, right after getting the request to check or crosscheck data, the head of section plans the audit to become carried out inside the following month, not exceeding the 30-day deadline in the date the request was registered in Large Taxpayers Office. If Big Taxpayers Office is overburdened with work, it ought to answer the Local Tax Office within this period and find the closest possible time for you to close the request produced by Local Tax Offices.
Cases of requests for audits coming from institutions auditing the functioning of tax administration
In such cases, after getting the request from either such institutions or tax agency (High 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 performed throughout the following month, not exceeding the 30-day deadline from the moment the request was registered in Large Taxpayers Office.
Themen in dieser Pressemitteilung:
Unternehmensinformation / Kurzprofil:
Datum: 03.05.2021 - 05:09 Uhr
Sprache: Deutsch
News-ID 635916
Anzahl Zeichen: 8220
contact information:
Town:
Los Angels
Kategorie:
Business News
Typ of Press Release: please
type of sending: don't
Diese Pressemitteilung wurde bisher 316 mal aufgerufen.
Die Pressemitteilung mit dem Titel:
"Tax Audit Program Guidelines"
steht unter der journalistisch-redaktionellen Verantwortung von
Verfahrensdokumentation Betriebsprüfung (Nachricht senden)
Beachten Sie bitte die weiteren Informationen zum Haftungsauschluß (gemäß TMG - TeleMedianGesetz) und dem Datenschutz (gemäß der DSGVO).
