The audit plan should reflect the wants presented in the Large Taxpayer Office. The brains of offices should deliver their proposals in publishing to the Mind of Audit Section, ahead of the latter starts preparing the audit plan for the next month. In order to be sure that the preparing is appropriate and that citizens to audit are properly contained in the strategy, it is required to also have proposals from the pinnacle of the assessment and series section in addition to from the head of enforcement and debt administration, therefore that cooperation may offer to date=june 2011 particular dilemmas, such as for instance, data maintaining technique, specially in instances when taxpayer’s knowledge are incomplete. Data can be obtained from the state in charge of Appeal Administration, for instances once the citizen to be planned for audit is below attraction procedures.
The audit plan is prepared by the Head of Audit Section on the 25th of the previous month and is presented to the Head of Large People Office. Following the latter has obtained agreement from the Mind of Tax Audit Directorate in tax company, this plan ought to be permitted number later than the very first day of the in the pipeline month, but the plan should be around for the Tax Audit Directorate at the least two days before the conclusion of the month. If you have number answer before the 1st of the month, Large Taxpayers Company may contemplate the audit plan for the month in question as acknowledged by Tax Audit Directorate.
Applying the audit selection strategy (IT or information program) the master plan includes the taxpayers to be audited along with the amount of times to be spent for every tax audit. Tax Audit Directorate can alter the presently picked people, but it can not change a lot more than 15% of the total quantity of citizens picked by the audit section, neither can it change the individuals which have been picked by the IT process, if such program is in use. In such event the Tax Audit Directorate could add different taxpayers for audit and they must be the main 15% of personally picked citizens alongside the options created by the choice system.
The practice followed to date indicates that constant audits to big citizens have concealed their truthful duty responsibility, and therefore, big firms generally signify the larger chance region for hiding tax revenues. On the audit planning process, the head of audit section should assess the danger for potential fraud. Hence, in the event fraud is discovered, the audit plan includes the necessary methods to be used.
The Examination Section offered the Mind of Audit Section with the set of people that have requested refund. That number is sent via central protocol of Big People Office. In the meeting with the heads of practices, the Mind of Area plans the fiscal visit for the nearest time probable to be able to check the accuracy of each demand contained in the list. At the end of such check always following the fiscal visit, that sector describes the sum agreed for refund in the record published because of this purpose. A copy of the fiscal visit report is delivered to the Evaluation and Selection Part via internal protocol. The timeline for sending these records shouldn’t surpass 25 times from the date the refunding demand was registered in the respective register.
The Assessment and Variety Area, Enforcement and Debt Management Part or Head of Big Citizens Company directly provide the ตรวจสอบภายใน with the listing of persons which have requested deregistration or bankruptcy procedures. That is completed via Large People Office central protocol. In the meeting with the brains of practices, the Mind of Area plans the fiscal visit to test the demands, maybe not exceeding the 30-day deadline as soon as the demand was documented in Big Taxpayers Office.
In such instances, after receiving a demand for performing an audit, the top of area can approach the audit to be conducted in the following month, until the request has got the observe “Urgent” on it. If the official document authorizing the audits includes a long set of citizens, the Head of Area contacts the Tax Audit Directorate (TAD) to be able to prepare an audit plan according to the list.
In every audits required from Tax Audit Directorate, it appoints certainly one of their officials as supervisor to check the observance of audit procedures, appropriate provisions and TAD orientations. In unique instances during the audit (misunderstanding between auditor and taxpayer, non-ethical or non-professional conduct by auditor/s), the supervisor can also make ultimate understandings, sticking to the audit program currently organized by Big Citizens Office, in observance of recommendations relevant to the problem to be audited. After discussing with the brains offices, the Mind of Section programs the fiscal visit to test the requests, maybe not exceeding the 30-day deadline from the moment the request was documented in Big People Office.