One method of control is a field tax audit.For some leaders, it causes anxiety and even panic.But I am afraid of this procedure and how it goes?Let's understand this.
pre-audit analysis
Test begins before coming to the company.First, a large amount of information being processed, but rather analyze all internal and external data.Internal information inspectors in the process of getting their own activities.This results cameral, operational audits and declarations.Exterior materials transmitted to law enforcement and government agencies for data sharing agreements.Site tax inspection at the stage of data collection requests are sent to the banks of the flow of funds on the accounts of the organization.From statements inspectors see for some contractors to do counter checks.And if there are signs of partners "one-day firms", we can say with confidence that they will have to meet "guests".
Information
The plan audits typically include those companies that evade tax.Tax authorities often take the information from unofficial sources.This, for example, competitors or disgruntled company dismissed employees.And, of course, did not go unheeded publicly available data from the Internet or the media.
After collecting the information is selected by the candidate, which will knock at the door of a field tax audit.The plan approved by the supervising tax authority.
tax in their work based on risk criteria prescribed in the Concept planning site inspections.This document sets out a common approach to the competent tax control.The system of checks based on the principles.These include:
- certainty of punishment when violations;
- timely response to any signs of tax offenses;
- choice feasibility studies for enterprises.
site tax inspection can bypass your side, if you correct errors, clarify responsibilities and are excluded from the operation of its activities with significant tax risks.
Tax scheme also enjoy the "Related parties", displaying all the companies associated with the company.Also, it contains information about executives and their change.
General
tax audit of the enterprise begins with filing the tax corresponding solutions.To investigate only three calendar years preceding the year of review.
of the investigation can not be more than two months, except when the tax authority extends check up to three months.
field tax audit may not conduct throughout the year at the same taxes twice or more.
Inspectors provide the head of firm demand for documents.It is a receipt is given to the taxpayer.According to him all the necessary papers are available within five days.In case of refusal to issue the documents, the tax authority carries out its recess.When
site inspection is over, says inspector a certificate on the work done.The inspection report drawn up after writing a reference for two months.It is signed by all participants and handed to the taxpayer.
businesses can make decisions such as "tax prosecution", "refusal to prosecute," "additional activities to monitor."
