Ergo, in case scam is discovered, the audit plan will include the mandatory methods to be used.Cases of refunding requests.The Analysis Section offered the Head of Audit Section with the set of individuals which have required refund. That list is sent via inner method of Big Taxpayers Office. In the meeting with the minds of offices, the Mind of Section programs the fiscal visit for the nearest day probable in order to check the reliability of each demand included in the list. By the end of such check following the fiscal visit, this segment specifies the sum agreed for refund in the report prepared for this purpose.

A duplicate of the fiscal visit report is delivered to the Review and Variety Part via inner protocol. The contract for sending these details should not surpass 25 days from the time the refunding demand was registered in the respective register.Cases of taxpayers' requests for deregistration, bankruptcy or change of status.The Analysis and Series Area, Enforcement and Debt Management Part or Mind of Big People Company directly give you the Audit Area with the list of persons that have requested deregistration or bankruptcy procedures.

This is completed via Big Individuals Office central protocol. In the ending up in the heads of practices, the Mind of Section options the fiscal visit to test the demands, not exceeding the 30-day deadline from the moment the demand was registered in Large Taxpayers Office.Cases of requests for audits via headquarter of tax agency.In such instances, following finding a demand for doing an audit, the top of part will strategy the audit to be conducted in the following month, until the demand gets the notice "Urgent" on it. If the official report authorizing the audits has a long listing of citizens, the Head of Part contacts the Tax Audit Directorate (TAD) in order to make an audit plan according to the list.

In most audits required from Tax Audit Directorate, it appoints certainly one of its officials as supervisor to check the observance of audit procedures, legal provisions and TAD orientations. In specific moments through the audit (misunderstanding between auditor and citizen, non-ethical or non-professional conduct by auditor/s), the supervisor can also produce ultimate interpretations, staying with the audit program currently organized by Large Individuals Office, in observance of recommendations strongly related the issue to be audited.Cases of needs for audits via taxpayers.

Following discussing with the brains practices, the Head of Area applications the fiscal visit to check on the requests, maybe not exceeding the 30-day contract from the moment the demand was documented in Large Taxpayers Office.Cases of demands for re-audit.In cases of demands for re-audits via individuals, tax attraction structures, tax organization or Local Tax Offices, the Big People Office cannot take a choice for re-audit with no authorization from the Duty Appeal Directorate, Duty Audit Directorate, Internal Audit Directorate or Detailed Directorate for Supervision of Regional Tax Offices.

In most event, directorates maybe not covering the duty audit function should at the same time also inform the Tax Audit Directorate about their request shown to Large Citizens Office. In every instances, re-audits is going to be done in compliance with procedural steps given in pint 5.10 of this Handbook and within the 30-day timeline from the moment the request was registered in the Big Citizens Office protocol.Cases of requests for audits originating from other Duty Offices.In such cases, after getting the demand to check or crosscheck knowledge, the top of section plans the audit to be done in the next month, not exceeding the 30-day timeline from the time the demand was listed in Large Taxpayers Office.

If Big Individuals Company is overburdened with work, it should solution the Local Tax Office through this time and get the nearest possible time to shut the request made by Local Tax Offices.Cases of needs for audits originating from institutions auditing the functioning of duty administration.In such cases, following obtaining the request from sometimes such institutions or tax organization (High State Audit, Inner Audit Directorate, duty agency) to check on or verify data from audits conducted by these institutions, the top of part programs the audit to be conducted during the next month, maybe not exceeding the 30-day timeline as soon as the demand was listed in Big People Office.

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Other requests.In other cases, for requests given in the details over and don't violate duty procedures, after discussions with the heads of office, the Head of Area programs the fiscal visit, maybe not exceeding the 30-day timeline from the moment the request was registered in Big People Office. If, for purpose causes, this is not possible, the top of section replies, maybe not exceeding the 30-day timeline from the moment the demand was registered in Big People Company, describing the causes for maybe not performing the audit and asserting it for the best probable period.