Tax Audit Directorate can transform the currently picked individuals, but it cannot change a lot more than 15% of the full total number of taxpayers selected by the audit section, neither will it change the citizens which have been selected by the IT process, if such system is in use. Such case the Tax Audit Directorate can add other individuals for audit and they must be part of the 15% of personally selected taxpayers with the selections produced by the choice system.
The training followed to date indicates that continuous audits to large individuals have concealed their factual tax responsibility, and consequently, big companies generally represent the larger risk place for covering duty revenues. On the audit planning process, the pinnacle of audit section should examine the chance for potential fraud. Hence, just in case fraud is found, the audit plan should include the mandatory methods to be used.
The Assessment Section presented the Head of Audit Section with the listing of people that have requested refund. This list is delivered via internal project of Big Citizens Office. In the ending up in the minds of practices, the Mind of Section plans the fiscal visit for the nearest time possible to be able to always check the precision of every demand contained in the list. At the end of such check always following the fiscal visit, that segment specifies the sum decided for return in the record prepared with this purpose. A duplicate of the fiscal visit record is delivered to the Examination and Variety Section via inner protocol. The deadline for giving this information should not exceed 25 times from the time the refunding demand was registered in the particular register.
The Review and Selection Part, Enforcement and Debt Management Part or Mind of Large Individuals Office immediately offer the Audit Section with the set of people that have requested deregistration or bankruptcy procedures. This is done via Large People Company internal protocol. In the meeting with the brains of offices, the Mind of Section programs the fiscal visit to check on the demands, maybe not exceeding the 30-day timeline as soon as the request was registered in Large Individuals Office.
In such cases, after receiving a demand for it audit คือ, the top of section will program the audit to be done in these month, until the request has the observe “Urgent” on it. If the official report authorizing the audits contains a extended list of people, the Head of Area connections the Tax Audit Directorate (TAD) in order to prepare an audit plan according to the list.
In all audits requested from Tax Audit Directorate, it appoints among its officials as supervisor to monitor the observance of audit procedures, legal provisions and TAD orientations. In special minutes all through the audit (misunderstanding between auditor and taxpayer, non-ethical or non-professional behavior by auditor/s), the supervisor also can produce final understandings, sticking to the audit program currently prepared by Large Individuals Company, in observance of tips highly relevant to the situation to be audited. Following discussing with the heads offices, the Mind of Section programs the fiscal visit to check the needs, maybe not exceeding the 30-day deadline from the moment the request was listed in Big Individuals Office.