Guidelines On Field Audit In The Context Of Audit On Compliance With Tax Obligations

This regulation sets out guidelines which specify the actions to be taken in the process of field audit in the context of audit on the compliance with tax obligations. Pursuant to the aforementioned guidelines, the process of field audit is commenced by the issuance and conveyance of a notice and invitation to the relevant taxpayers with the formats as set out in the attachment to this regulation. The invitation must specify the time, venue and purpose of the meeting to be held between tax auditors and the taxpayers, as well as a request for the taxpayers concerned to bring the relevant books, records and documents. Furthermore, this regulation sets out provisions regarding the meeting, as well as the actions to be taken if the taxpayers being invited are present or not present in the meeting as intended in the notice and invitation. In the final section of the regulation, there are provisions requiring the presence of supervising officers in the implementation of field audit at the premises of taxpayers as well as the duties and functions of such supervising officers. This regulation is completed with several attachments which contain the format of documents to be used as well as instructions for filling out those documents.

This regulation has come into effect as of April 21, 2017.








Tax Calendar for the Fiscal Period of March 2019
Tax Calendar for the Fiscal Period of March 2019

No Comment

Leave a Reply

Your email address will not be published. Required fields are marked *