In some cases regarding issues or data that need to be instantly approved it’s necessary to make a special fiscal trip to the Regional Tax Office where in actuality the taxpayer has registered one of many branches. In an identical case the top of area scars the audit request as “Urgent” and a copy of the demand is kept in the taxpayer’s file. The duty audit won’t be shut until a solution has been received.
Let’s present some unique tax audits for particular instances and citizen needs
Desk audits in cases of taxpayer enrollment
When, in accordance with their forces for VAT subscription, duty office causes a certain citizen to register, that citizen is selected for audit and his record is acquired by the audit part following the taxpayer has been picked for audit by the subscription section. If the Intelligent Audit Program is used, following the data are received, they should be entered in this Automated Audit Plan and listed as a personally picked audit.
Upon delivery of the audit announcement, the inspector straight away informs the taxpayer. When there is weight by the citizen, the inspector first must demand and if after this the citizen remains to refuse the audit, the auditor, according to the law on “Duty Procedures”, proposes the particular penalty to the Head of tax office.
The Head of tax office grants the penalty for the taxpayer involved, explaining the reasons because of this penalty and the powers invested by what the law states on “Tax Techniques “.If that fails to really make the audit of the citizen possible (a 2nd audit announcement is issued), the issue is forwarded to the Enforcement Area and job force to get more action in conformity making use of their powers.
If the audit starts, Tax Audits the audit it’s required to get all the info in regards to the subscription of the audited taxpayer. Such knowledge are joined in the Request for Subscription Type and the taxpayer is asked to accept the enrollment and indication the form. Just in case the taxpayer refuses to sign the proper execution, the shape is saved as details about the taxpayer.
The auditor shows the citizen concerning the appropriate responsibility to provide monthly declarations, makes sure the taxpayer matches the responsibility for the enrollment of his task and provides the citizen with details for items that are uncertain to him.
The auditor conducts the appropriate essential audit visits, utilizing the unique state Record Form. If the citizen has been running for a ample time and energy to offer assures for a fiscal visit or total audit, the auditor conducts the fiscal visit or total audit and studies the results in compliance with the Dining table of Procedures.