Guidelines for planning and approval of month-to-month tax audit strategy.
The audit strategy should reflect the requirements presented within the Big Taxpayer Office. The heads of offices ought to send their proposals in writing towards the Head of Audit Section, before the latter starts preparing the audit plan for the following month. In order to be sure that the planning is correct and that taxpayers to audit are properly incorporated within the plan, it really is necessary to also have proposals in the head with the assessment and collection section at the same time as from the head of enforcement and debt management, to ensure that this cooperation will serve to clarify particular challenges, including, data keeping methodology, specially in cases when taxpayer's data are incomplete. Details can also be received in the official in charge of Appeal Administration, for cases when the taxpayer to be planned for audit is below appeal procedures. Get extra facts about Verfahrensdokumentation
Betriebsprüfung
The audit strategy is prepared by the Head of Audit Section around the 25th of your preceding month and is presented for the Head of Significant Taxpayers Office. Immediately after the latter has received approval from the Head of Tax Audit Directorate in tax agency, this strategy need to be authorized no later than the first day with the planned month, but the strategy must be offered for the Tax Audit Directorate at least two days prior to the end with the month. If there is no answer until the 1st from the month, Significant Taxpayers Office can take into account the audit program for the month in question as accepted by Tax Audit Directorate.
Using the audit choice methodology (IT or manual program) the program need to consist of the taxpayers to be audited at the same time because the number of days to become spent for every tax audit. Tax Audit Directorate can change the currently selected taxpayers, nevertheless it cannot adjust more than 15% from the total number of taxpayers chosen by the audit section, neither can it transform the taxpayers that have been chosen by the IT system, if such system is in use. In such case the Tax Audit Directorate can add other taxpayers for audit and they should be part of your 15% of manually chosen taxpayers with each other together with the selections created by the choice system.
Deadlines applicable in planning audits for special requests
The practice adopted so far has shown that continuous audits to substantial taxpayers have hidden their factual tax obligation, and consequently, massive businesses in general represent the larger threat region for hiding tax revenues. Around the audit planning process, the head of audit section need to assess the danger for prospective fraud. Hence, in case fraud is found, the audit strategy need to incorporate the required tactics to be used.
Cases of refunding requests
The Assessment Section provided the Head of Audit Section with all the list of persons that have requested refund. This list is sent through internal protocol of Large Taxpayers Office. In the meeting with the heads of offices, the Head of Section plans the fiscal check out for the closest day doable so as to check the accuracy of each and every request included inside the list. In the end of such verify just after the fiscal take a look at, this sector specifies the sum agreed for refund inside the report written for this goal. A copy of the fiscal check out report is sent for the Assessment and Collection Section by way of internal protocol. The deadline for sending this information really should not exceed 25 days from the date the refunding request was registered within the respective register.
Cases of taxpayers' requests for deregistration, bankruptcy or change of status
The Assessment and Collection Section, Enforcement and Debt Management Section or Head of Huge Taxpayers Office directly supply the Audit Section using the list of persons which have requested deregistration or bankruptcy procedures. This is completed by way of Huge Taxpayers Office internal protocol. In the meeting together with the heads of offices, the Head of Section plans the fiscal check out to check the requests, not exceeding the 30-day deadline from the moment the request was registered in Big Taxpayers Office.
Cases of requests for audits coming from headquarter of tax agency
In such cases, right after getting a request for conducting an audit, the head of section will program the audit to become carried out inside the following month, unless the request has the note "Urgent" on it. If the official document authorizing the audits contains a long list of taxpayers, the Head of Section contacts the Tax Audit Directorate (TAD) to be able to prepare an audit program in accordance with the list.
In all audits requested from Tax Audit Directorate, it appoints one of its officials as supervisor to monitor the observance of audit procedures, legal provisions and TAD orientations. In unique moments throughout the audit (misunderstanding in between auditor and taxpayer, non-ethical or non-professional behavior by auditor/s), the supervisor may also make final interpretations, sticking for the audit program already ready by Substantial Taxpayers Office, in observance of suggestions relevant towards the dilemma to become audited.
Cases of requests for audits coming from taxpayers
Following discussing using the heads offices, the Head of Section programs the fiscal visit to verify the requests, not exceeding the 30-day deadline from the moment the request was registered in Big Taxpayers Office.
Cases of requests for re-audit
In cases of requests for re-audits coming from taxpayers, tax appeal structures, tax agency or Local Tax Offices, the Large Taxpayers Office can in no way take a selection for re-audit without the need of an authorization in the Tax Appeal Directorate, Tax Audit Directorate, Internal Audit Directorate or Operational Directorate for Supervision of Local Tax Offices. In every case, directorates not covering the tax audit function must in the very same time also inform the Tax Audit Directorate about their request presented to Huge Taxpayers Office. In all cases, re-audits will probably be performed in compliance with procedural measures specified in pint 5.10 of this Manual and within the 30-day deadline from the moment the request was registered inside the Huge Taxpayers Office protocol.
Cases of requests for audits coming from other Tax Offices
In such cases, immediately after receiving the request to check or crosscheck information, the head of section plans the audit to become carried out inside the following month, not exceeding the 30-day deadline in the date the request was registered in Significant Taxpayers Office. If Large Taxpayers Office is overburdened with work, it need to answer the Local Tax Office within this period and discover the closest probable time to close the request made by Local Tax Offices.
Cases of requests for audits coming from institutions auditing the functioning of tax administration
In such cases, following receiving the request from either such institutions or tax agency (High State Audit, Internal Audit Directorate, tax agency) to verify or confirm data from audits performed by these institutions, the head of section plans the audit to be conducted throughout the following month, not exceeding the 30-day deadline from the moment the request was registered in Big Taxpayers Office.
