The decision to conduct a field audit can be taken in order to verify whether the taxpayer has correctly fulfilled the obligations for VAT. auditing app
The obligations of the audit section after the audit decision has been taken are listed below:
Preparation of audit program
Preparation of audit program should clearly and concisely contain the following requirements:
– Name and Taxpayer Personal Identification Number of taxpayer to be audited;
– Object of the audit program;
– Audit goals and expectations;
– Legal and sub-legal framework to be checked for observance;
– Type of audit;
– Period to be audited;
– Deadline for conducting the audit;
– Audit team and head of audit team;
According to the organizational structure, the audit program is reviewed and approved by the head of audit section, head of Tax Audit Directory and finally signed and sealed by Head of Regional Tax Directory (RTD).
The audit notice and appointment of auditors to audit large taxpayers is issued in compliance with the form available Tax Audit Manual. Usually, the standard Form is used to order the beginning of an audit. The audit results can be changed according to the standard Form.
The main rule to follow is that audit notice should be sent to taxpayers by mail to the taxpayer’s address, which is not a special tax address. The taxpayer’s official address is the address registered in the national register for the taxpayer in question or the special mail address the taxpayer has declared at the moment of registration.
Exclusion of documents
It is important to especially underline this element in the audit notice, which should contain information about how to request the exclusion from audit of certain documents or information classified as “state secret” or “industrial secret”.
Scope of audit notice
The audit notice regulates everything to be audited. RTD cannot audit periods following the date of the audit notice. This means that an audit notice to check fulfillment of the obligation to file tax declarations and provide complete and accurate information can only be applied for obligations occurring during the period up to the date of the audit notice.
In special cases the audit may cover periods before the usual assessment for delays in fulfilling tax obligations. For example, it would be appropriate to audit previous years when it is impossible to assess delays or extra tax, in the case of big tax frauds as well as when auditing the depreciation basis covering the years for which the tax is being changed.