Monthly tax audit plan planning and approval guidelines
The audit plan should reflect the needs of the large taxpayer's office. Before the latter begins preparations for the next month's audit plan, the head of the office should send its proposal in writing to the Chief of the Audit Section. In order to ensure that the plan is correct and that the taxpayer is to be properly included in the plan, the assessment and collection department heads and the heads of law enforcement and debt management must also be advised, so this cooperation will help to clarify certain issues. For example, data retention methods, especially if the taxpayer's data is incomplete. If the taxpayer who plans to conduct the audit is accepting the appeal process, he will also receive information from the person in charge of the appeal board.
The audit plan was prepared by the head of the audit department on the 25th of last month and submitted to the director of the large taxpayer office. After the latter is approved by the head of the tax audit bureau of the tax authorities, the plan should be approved by the first day of the plan month, but the plan should be submitted to the tax audit bureau at least two days in advance. The end of the month. If there is no answer before the 1st of this month, the large taxpayer's office may consider the audit plan for the month accepted by the tax audit bureau.
Using an audit selection method [IT or manual plan], the plan should include the taxpayer to be audited and the number of days each tax audit is sent. The tax audit director can change the taxpayer already selected, but it cannot change more than 15% of the total number of taxpayers selected by the audit department, although it can change the tax system chosen by the IT system if such a system is in use. In this case, the tax audit order can be added to other taxpayers for auditing, they should be part of the 15% manually selected taxpayer, and the choices made by the selection system.
Deadline for planning special requirements review
The approach taken so far shows that continuous auditing of large taxpayers hides their actual tax obligations, so large firms often represent a larger risk area that hides tax revenue. During the audit planning process, the head of the audit department should assess the risk of potential fraud. Therefore, if fraud is discovered, the audit plan should include the necessary techniques to use.
Case of reimbursement request
The Evaluation Section provided the Chief of the Audit Section with a list of persons requesting a refund. This list is sent through the internal agreement of Large Taxpayers Office. In a meeting with the head of the office, the Section Chief is responsible for planning the most recent financial visit to check the accuracy of each request contained in the list. After the financial visit, the department specified a refund agreement in a report prepared for this purpose. A copy of the financial access report is sent to the Evaluation and Collection Section through an internal agreement. The deadline for sending this information should not exceed 25 days from the date the refund request is registered in the relevant register.
Taxpayer's case' request to deregister, bankrupt or change status
The Assessment and Collection Section, the Law Enforcement and Debt Management Section or the Director of the Large Taxpayer Office directly provides the Audit Section with a list of persons who have requested cancellation or bankruptcy proceedings. This is done through the internal agreement of the Large Taxpayers Office. In the meeting with the head of the office, the section chief is responsible for planning financial visits to check the request, but not exceeding the 30-day deadline from the date of the registration of the large taxpayer's office.
Audit request case from tax agency headquarters
In this case, after receiving the audit request, the department head will plan to conduct the audit next month unless there is an "emergency" explanation in the request. If the official document authorizing the audit contains a long list of taxpayers, the Section Chief will contact the Tax Audit Office [TAD] to prepare an audit plan based on the list.
In all audits required by the Tax Audit Office, it appoints an official as a supervisor, overseeing the audit procedures, legal requirements and observations in the direction of the TAD. At special moments during the audit period [misunderstandings between accountants and taxpayers, auditors' unethical or non-professional behavior], supervisors can also make final interpretations, adhere to the audit plan that the taxpayer's office has prepared, observe and review Related advice on the issue.
Audit request case from taxpayer
After discussion with Headquarters, the Section Chief will program the financial visit to check the request, but no more than the 30-day period from the date of the registration request from the Large Taxpayer Office.
Request for re-review
If a re-examination is required from a taxpayer, tax authority, tax authority or local tax bureau, the large taxpayer's office will never make a re-audit without the approval of the Tax Audit Office of the Tax Audit Office. The local tax bureau oversees the audit bureau or the business bureau. In any case, the board of directors that does not involve the tax audit function should also inform the tax audit bureau of their request to the large taxpayer's office. In all cases, the re-audit will be carried out in accordance with the procedures outlined in Section 5.10 of this manual and will be completed within 30 days of the date of registration in the tax office agreement.
Audit request cases from other tax bureaus
In this case, after receiving the request for inspection or cross-checking the data, the department head plans to connect the audit next month, but does not exceed the 30-day period from the date of registration of the tax office. If the large taxpayer's office is overburdened, it should answer the local tax office during this time and find the most recent time to close the request from the local tax office.
Audit request case submitted by the agency that audits the tax management function
In this case, after receiving requests from these agencies or tax authorities [senior audit, internal audit director, tax agency] to verify or confirm the audit data conducted by these agencies, the department head plan is planned for the next month, Not exceeding the 30-day period from the date of registration of the taxpayer's office.
other requirements
In all other cases, for the requests specified in the above points and without violating the tax procedures, the Section Chief will program the financial visits after discussion with the Director of the Office, but not exceeding the 30-day period from the date of the request for registration. Large tax office. If it is impossible for objective reasons, the department head responds, but does not exceed the 30-day period from the date of the registration request of the arrogant taxpayer's office, explaining the possible period of reasons for not reviewing and recently publishing the review.
Orignal From: Tax Audit Program Guide
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