The heads of practices must send their proposals in publishing to the Mind of Audit Section, prior to the latter starts organizing the audit plan for the next month. In order to make sure that the planning is appropriate and that people to audit are effectively within the plan, it is essential to also have proposals from the top of the assessment and selection part along with from the top of enforcement and debt management, therefore this cooperation can offer to clarify specific dilemmas, such as for example, data keeping method, especially in cases when taxpayer’s knowledge are incomplete. Information can also be received from the state in charge of Attraction Administration, for instances once the citizen to be in the pipeline for audit is under appeal procedures.
The audit plan is organized by the Mind of Audit Section on the 25th of the previous month and is presented to the Head of Large Taxpayers Office. After the latter has received acceptance from the Head of Tax Audit Directorate in tax organization, this plan of action must certanly be approved no later than the first time of the planned month, but the master plan must be accessible for the Tax Audit Directorate at the very least two days before the conclusion of the month. When there is no solution until the 1st of the month, Large People Office may consider the audit plan for the month involved as accepted by Tax Audit Directorate.
Applying the audit selection strategy (IT or guide program) the master plan should include the individuals to be audited along with the amount of days to be used for every tax audit. Tax Audit Directorate can alter the already picked taxpayers, however it can’t change a lot more than 15% of the sum total number of citizens selected by the audit section, neither could it modify the individuals that have been picked by the IT process, if such process is in use. Such event the Tax Audit Directorate could add other people for audit and they must be part of the 15% of personally selected taxpayers alongside the choices created by the choice system.
The exercise adopted to date shows that continuous audits to big people have hidden their truthful tax obligation, and consequently, big companies generally speaking represent the more expensive chance place for hiding duty revenues. On the audit planning method, the top of audit section must assess the danger for potential fraud. Ergo, in the event fraud is discovered, the audit plan will include the necessary techniques to be used.
The Evaluation Part provided the Mind of ตรวจสอบระบบ IT with the set of persons that have requested refund. This list is sent via inner protocol of Big Taxpayers Office. In the meeting with the brains of offices, the Mind of Part programs the fiscal visit for the closest day possible in order to check the accuracy of each demand within the list. At the conclusion of such always check following the fiscal visit, this segment identifies the sum decided for return in the record prepared for this purpose. A duplicate of the fiscal visit record is provided for the Examination and Series Section via internal protocol. The timeline for sending this information shouldn’t surpass 25 times from the time the refunding demand was documented in the respective register.
The Examination and Series Area, Enforcement and Debt Administration Area or Mind of Large People Company straight offer the Audit Section with the list of persons that have required deregistration or bankruptcy procedures. This is completed via Big People Office internal protocol. In the ending up in the heads of practices, the Mind of Section ideas the fiscal visit to test the needs, maybe not exceeding the 30-day contract from the moment the demand was documented in Big Individuals Office.
Such instances, following receiving a demand for doing an audit, the top of area can strategy the audit to be conducted in these month, unless the demand gets the notice “Urgent” on it. If the state file authorizing the audits has a long listing of citizens, the Mind of Section associates the Tax Audit Directorate (TAD) to be able to prepare an audit plan in line with the list.
In every audits requested from Tax Audit Directorate, it appoints among their officials as supervisor to monitor the observance of audit procedures, legal provisions and TAD orientations. In specific minutes all through the audit (misunderstanding between auditor and taxpayer, non-ethical or non-professional conduct by auditor/s), the supervisor may also make ultimate interpretations, staying with the audit program currently organized by Large Citizens Company, in observance of guidelines relevant to the problem to be audited. Following discussing with the brains practices, the Head of Area applications the fiscal visit to check on the requests, perhaps not exceeding the 30-day timeline as soon as the request was listed in Big Individuals Office.