The audit plan is organized by the Mind of Audit Section on the 25th of the preceding month and is shown to the Head of Large Taxpayers Office. Following the latter has obtained acceptance from the Mind of Tax Audit Directorate in tax agency, this plan of action should really be approved no later than the initial time of the planned month, but the master plan must be accessible for the Tax Audit Directorate at least two times before the finish of the month. When there is no answer until the 1st of the month, Big People Office can contemplate the audit plan for the month involved as recognized by Tax Audit Directorate.
Using the audit selection method (IT or handbook program) the plan should include the citizens to be audited along with how many days to be spent for every tax audit. Tax Audit Directorate can alter the previously selected people, but it can not modify more than 15% of the full total amount of taxpayers selected by the audit section, neither did it modify the taxpayers which have been selected by the IT program, if such program is in use. Such situation the Tax Audit Directorate can add different citizens for audit and they should be area of the 15% of personally picked individuals with the options created by the selection system.
The exercise used so far indicates that continuous audits to large citizens have concealed their truthful duty responsibility, and consequently, big businesses generally symbolize the more expensive risk place for hiding duty revenues. On the audit planning process, the head of audit section must evaluate the danger for possible fraud. Therefore, just in case fraud is discovered, the audit plan includes the required techniques to be used.
The Assessment Section provided the Mind of it audit คือ with the list of people that have requested refund. That number is sent via internal process of Big Taxpayers Office. In the ending up in the minds of offices, the Head of Section ideas the fiscal visit for the closest day probable in order to check the precision of each demand included in the list. At the end of such check after the fiscal visit, that sector describes the sum decided for refund in the record prepared with this purpose. A copy of the fiscal visit report is delivered to the Analysis and Variety Section via central protocol. The deadline for sending these records should not surpass 25 days from the day the refunding request was registered in the particular register.
The Evaluation and Series Area, Enforcement and Debt Administration Area or Mind of Large Individuals Company directly give the Audit Section with the list of people that have required deregistration or bankruptcy procedures. That is done via Large Citizens Company central protocol. In the ending up in the minds of practices, the Head of Section options the fiscal visit to check the demands, perhaps not exceeding the 30-day timeline as soon as the request was documented in Big People Office.
Such cases, after getting a demand for conducting an audit, the top of area may program the audit to be conducted in the next month, until the demand has the note “Urgent” on it. If the official report authorizing the audits has a extended listing of citizens, the Head of Part connections the Tax Audit Directorate (TAD) to be able to make an audit plan based on the list.
In all audits required from Tax Audit Directorate, it appoints among its officials as supervisor to check the observance of audit procedures, appropriate provisions and TAD orientations. In specific moments during the audit (misunderstanding between auditor and taxpayer, non-ethical or non-professional behavior by auditor/s), the supervisor may also make final interpretations, staying with the audit program previously prepared by Big Citizens Office, in observance of suggestions strongly related the situation to be audited. After discussing with the heads offices, the Head of Part applications the fiscal visit to check on the demands, perhaps not exceeding the 30-day deadline as soon as the request was listed in Big Taxpayers Office.