Duty Audits in Special Instances
some instances regarding dilemmas or information that must be immediately confirmed it is required to create a specific fiscal stop by at the Local Duty Company where in fact the taxpayer has listed among the branches. In the same event the head of area scars the audit demand as "Urgent" and a replicate with this Tax Audits is stored in the taxpayer's file. The duty audit won't be closed unless an answer has been received.
Let's provide some unique duty audits for special instances and citizen requests
Workplace audits in cases of taxpayer registration
When, according to its powers for VAT subscription, tax office forces a certain taxpayer to join up, this taxpayer is picked for audit and his record is received by the audit part following the taxpayer has been selected for audit by the registration section. If the Intelligent Audit Plan is being used, following the information are received, they should be joined in this Computerized Audit Program and documented as a physically picked audit.
Upon delivery of the audit story, the inspector immediately shows the taxpayer. When there is resistance by the taxpayer, the inspector first should persist and if next the taxpayer remains to refuse the audit, the auditor, according to the law on "Duty Techniques", proposes the respective penalty to the Head of tax office.
The Mind of duty company grants the penalty for the citizen under consideration, explaining the causes with this penalty and the forces spent by what the law states on "Tax Techniques ".If that fails to help make the audit of the taxpayer probable (a 2nd audit statement is issued), the problem is forwarded to the Enforcement Part and job power to get more action in conformity with their powers.
If the audit starts, during the audit it is essential to get all the information in regards to the subscription of the audited taxpayer. Such knowledge are entered in the Demand for Subscription Type and the taxpayer is requested to simply accept the subscription and indication the form. In the event the citizen will not sign the shape, the form is stored as details about the taxpayer.
The auditor informs the citizen concerning the legitimate obligation presenting regular declarations, makes sure the citizen matches the responsibility for the subscription of his task and offers the citizen with details for issues that are unclear to him.
The auditor conducts the applicable required audit visits, using the specific country Record Form. If the citizen has been running for a ample time and energy to give assures for a fiscal visit or total audit, the auditor conducts the fiscal visit or total audit and studies the outcome in submission with the Desk of Procedures.