Sometimes regarding dilemmas or information that have to be immediately approved it's required to produce a unique fiscal trip to the Local Duty Office where the taxpayer has registered one of the branches. In an identical situation the head of section marks the audit request as "Urgent" and a copy of this request is kept in the taxpayer's file. The duty audit will not be shut unless a solution has been received.
Let us provide some particular tax audits for specific cases and citizen requests
Desk audits in instances of taxpayer registration
When, in accordance with its forces for Tax Audits registration, tax company allows a particular taxpayer to register, this citizen is picked for audit and his file is obtained by the audit part following the taxpayer has been picked for audit by the registration section. If the Automatic Audit Program is being used, after the info are acquired, they should be joined in this Computerized Audit Program and registered as a physically picked audit.
Upon receipt of the audit statement, the inspector straight away shows the taxpayer. When there is opposition by the taxpayer, the inspector first should demand and if following this the taxpayer remains to refuse the audit, the auditor, based on the law on "Duty Procedures", proposes the particular penalty to the Head of tax office.
The Head of tax office grants the penalty for the citizen involved, explaining the causes because of this penalty and the forces spent by regulations on "Duty Procedures ".If that fails to really make the audit of the taxpayer possible (a second audit statement is issued), the issue is forwarded to the Enforcement Area and job force to get more action in compliance making use of their powers.
If the audit begins, throughout the audit it's required to take all the information about the subscription of the audited taxpayer. Such information are joined in the Request for Registration Type and the taxpayer is requested to just accept the enrollment and indication the form. In the event the taxpayer will not indicator the shape, the shape is located as information regarding the taxpayer.
The auditor informs the citizen in regards to the legal obligation presenting monthly declarations, makes sure that the taxpayer meets the duty for the enrollment of his task and supplies the citizen with details for items that are uncertain to him.
The auditor conducts the relevant required audit visits, utilising the specific place Report Form. If the citizen has been operating for a sufficient time to offer 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.