Using the audit selection strategy (IT or guide program) the plan should include the citizens to be audited in addition to how many times to be used for every duty audit. Tax Audit Directorate can change the presently selected individuals, however it can’t change more than 15% of the total number of individuals picked by the audit section, neither did it change the individuals that have been selected by the IT process, if such system is in use. In such case the Tax Audit Directorate can add different individuals for audit and they must be part of the 15% of physically selected citizens alongside the alternatives produced by the choice system.
The exercise followed up to now has shown that continuous audits to large taxpayers have concealed their factual tax duty, and subsequently, large organizations in general symbolize the more expensive risk area for hiding duty revenues. On the audit planning process, the pinnacle of audit section should evaluate the risk for potential fraud. Therefore, in the event scam is discovered, the audit plan includes the required methods to be used.
The Examination Section offered the Head of Audit Section with the listing of people that have requested refund. That list is delivered via internal process of Large Taxpayers Office. In the ending up in the brains of practices, the Head of Section plans the fiscal visit for the best time probable in order to check the accuracy of every request included in the list. At the conclusion of such always check after the fiscal visit, that field specifies the sum decided for refund in the record published because of this purpose. A duplicate of the fiscal visit report is provided for the Evaluation and Series Area via inner protocol. The timeline for sending this information should not exceed 25 days from the date the refunding request was registered in the particular register.
The Evaluation and Collection Part, Enforcement and Debt Management Section or Head of Large People Company right offer the ตรวจสอบ IT with the list of persons which have requested deregistration or bankruptcy procedures. That is completed via Big Taxpayers Company inner protocol. In the meeting with the minds of offices, the Head of Area ideas the fiscal visit to check on the requests, maybe not exceeding the 30-day timeline from the moment the demand was documented in Big Citizens Office.
Such cases, after receiving a request for completing an audit, the head of area will strategy the audit to be conducted in the following month, until the demand gets the note “Urgent” on it. If the official file authorizing the audits contains a extended listing of individuals, the Mind of Section associates the Tax Audit Directorate (TAD) in order to make an audit plan based on the list.
In all audits required from Tax Audit Directorate, it appoints one of its officials as supervisor to monitor the observance of audit procedures, appropriate provisions and TAD orientations. In unique moments throughout the audit (misunderstanding between auditor and taxpayer, non-ethical or non-professional conduct by auditor/s), the supervisor can also produce ultimate understandings, sticking with the audit program currently prepared by Big Individuals Office, in observance of guidelines highly relevant to the situation to be audited. Following discussing with the brains practices, the Mind of Area applications the fiscal visit to check the needs, not exceeding the 30-day timeline as soon as the demand was listed in Big Citizens Office.