Tax control - is, first of all, the purposeful activity of the tax authorities, to ensure strict implementation of the two main objectives.First - it is government regulation of the economy and the fulfillment of the tax budget.System control provides a continuous flow of funds to the state treasury.All are used to achieve these objectives, forms and methods of tax control are constantly improved.
control by the tax organizations provides for the regulation of quality of performance of official duties by the governing party in the correct taxation of various forms of ownership and types of economic activity, exploring the subject as a whole, identifying the reasons for the implementation of additional tax inflows to the budget, establishing a measure of responsibility for the governing of the perpetratorsof voluntary or involuntary offenses.
tax control includes the following elements: the subject and object of tax control, applicable forms and methods of control activities carried out and how they perform.Monitoring taxpayers both legal individuals, carried out by means of various forms and it begins immediately after registration.Operating revenue recognition of various taxes is conducted separately for each entity.Also performed tax control costs of individuals in relation to their income.Operational accounting income tax amounts from businesses, cost control, revenue SP provides the basis for a desk audit of taxpayers.
Tax Administration or other regulatory authorities, to be included in the list of scanned organizations for every natural or legal person, the subjects are entitled to exercise fiscal control.
object of control is the business activities of any of the taxpayer, included in an approved schedule, for a certain period of the past.Organization of tax control includes a one-piece mechanism that ensures that government tasks defined in strict compliance with tax and administrative code.
Depending on the type of testing is determined by the volume of the investigated business transactions, as well as approve the procedure and methods used in carrying out tax audit, the company creates a test program.
the Tax Code provides for two types of control: the desk audit and on-site.They differ from each other at the venue and the control methods applied, and the amount of financial instruments covered by a test for a certain period.Tax control can be carried out by a continuous comparison of the financial documents, or be selective and to cover certain financial instruments for individual tax periods.In terms of the issues, it can be complex, selective and targeted.By way of organizing the tax control can be planned or unplanned.
control of any enterprise, as the cameral and fielding necessarily includes the study of tax reporting, which includes several stages.It checks the timing of reporting on the established taxes, its visual inspection, reporting on the arithmetic control of the accuracy of calculation of rates and the use of government benefits, verification of calculation of the tax base and statements.
to perform tax control using internal and external information sources.Internal sources include the financial statements received from the taxpayer on the basis of which to identify specific methods of selection of taxpayers for subsequent verification.For comparative selection chosen certain taxpayers with average rates by type of activity and the industry in general.Then analyzed the reporting of actual performance: the dynamics of changes of parameters and their relationship several tax reporting period.In identifying the accounting data, dramatically different from the average, conducted a more detailed analysis in terms of the ratio of cost of implementation.
selection based on external information sources is based on the submitted data from the Department, antitrust authorities, banks, media, etc.In the comparison of all the documents, as a result of the preliminary selection of taxpayers subject to tax control and the annual schedule of inspections.The basis for the mandatory inclusion in the annual schedule for the tax control are identified significant violations of the tax code violations, expressed in constant non-submission of financial statements, showing the actual and deliberate evasion of control of the entity.Liquidation and reorganization of the subject, too, are the basis for verification.
