Guidelines for planning and approval of the monthly tax audit plan
The audit plan should reflect the needs presented in the Office of the Large Taxpayer. Heads of offices must send their proposals in writing to the Head of the Audit Section, before the latter begins to prepare the audit plan for the following month. To ensure that the planning is correct and that the taxpayers to be audited are correctly included in the plan, it is also necessary to have proposals from the head of the appraisal and collection section as well as the head of execution and debt management, therefore This cooperation will serve to clarify certain issues, such as the data maintenance methodology, especially in cases where taxpayer data is incomplete. Information is also received from the official in charge of the Appeals Administration, for cases in which the taxpayer to be audited is under appeal procedures.
The audit plan is prepared by the Head of the Audit Section on the 25th of the previous month and is presented to the Office of the Chief of Large Taxpayers. After the latter has received the approval of the Head of the Tax Audit Directorate in the tax agency, this plan must be approved no later than the first day of the planned month, but the plan must be available to the Tax Audit Directorate at least two days before the end of the month. If there is no response until the 1st of the month, the Large Taxpayers Office may consider the audit plan for the month in question as accepted by the Tax Audit Directorate.
Using the audit selection methodology (software or manual), the plan must include the taxpayers to be audited, as well as the number of days that will be dedicated to each tax audit. The Tax Audit Directorate can change the taxpayers already selected, but cannot change more than 15% of the total taxpayers selected by the audit section, nor can it change the taxpayers that have been selected by the computer system, if said system is in use. In this case, the Tax Audit Directorate may add other taxpayers for the audit and they must be part of the 15% of the taxpayers selected manually together with the selections made by the selection system.
Applicable timelines in planning audits for special requests
The practice adopted so far has shown that continuous audits of large taxpayers have concealed their factual tax liability and consequently large companies in general represent the highest risk area for concealing tax revenues. In the audit planning process, the head of the audit section must assess the risk of potential fraud. Therefore, in the event that fraud is discovered, the audit plan must include the necessary techniques to be used.
Refund request cases
The Evaluation Section provided the Head of the Audit Section with the list of people who have requested reimbursement. This list is sent via internal protocol of the Office of Large Taxpayers. In the meeting with the heads of offices, the Head of Section plans the fiscal visit for the closest possible day in order to verify the veracity of each request included in the list. At the end of said verification after the fiscal visit, this sector specifies the agreed amount for refund in the report drawn up for this purpose. A copy of the fiscal visit report is sent to the Evaluation and Collection Section through internal protocol. The deadline for sending this information should not exceed 25 days from the date the return request was registered in the respective registry.
Cases of application for withdrawal, bankruptcy or change of status of taxpayers
The Appraisal and Collection Section, the Debt Execution and Management Section or the Office of the Chief of Large Taxpayers provide directly to the Audit Section the list of people who have requested cancellation or bankruptcy proceedings. This is done through the internal protocol of the Office of Large Taxpayers. In the meeting with the heads of offices, the Head of Section plans the fiscal visit to verify the applications, without exceeding a period of 30 days from the moment the application was registered with the Large Taxpayers Office.
Cases of requests for audits from the tax agency headquarters
In such cases, after receiving a request to conduct an audit, the section chief will schedule the audit for the following month, unless the request is marked “Urgent”. If the official document authorizing the audits contains a long list of taxpayers, the Head of Section communicates with the Tax Audit Directorate (TAD) to prepare an audit plan in accordance with the list.
In all audits requested from the Tax Audit Directorate, it designates one of its officials as supervisor to monitor compliance with the audit procedures, legal provisions and guidelines of the CAS. At special moments during the audit (misunderstandings between auditor and taxpayer, unethical or unprofessional behavior of the auditor or auditors), the supervisor can also make final interpretations, adhering to the audit program already prepared by the Office of Large Taxpayers, in compliance with the recommendations relevant to the problem to be audited.
Cases of requests for audits from taxpayers
After discussing with the parent companies, the Section Chief schedules the fiscal visit to verify the applications, not exceeding a period of 30 days from the moment the application was registered with the Large Taxpayers Office.
Re-audit request cases
In the cases of requests for re-audits coming from taxpayers, tax appeal structures, tax agency or Local Tax Offices, the Office of Large Taxpayers will never be able to make a re-audit decision without an authorization from the Directorate of Tax Resources, Directorate of Tax Audit, Internal. Directorate of Audit or Operational Directorate of Supervision of Local Tax Offices. In any case, the directorates that do not cover the tax audit function must at the same time inform the Tax Audit Directorate about their request submitted to the Large Taxpayers Office. In all cases, the re-audits will be carried out in compliance with the procedural steps specified in pint 5.10 of this Manual and within a period of 30 days from the moment the request was registered in the protocol of the Office of Large Taxpayers.
Cases of requests for audits from other Tax Offices
In such cases, after receiving the request for verification or data collation, the section chief plans to carry out the audit in the following month, without exceeding a period of 30 days from the date the request was registered in the Large Taxpayers Office. If the Large Taxpayers Office is overloaded with work, you should respond to the Local Tax Office within this period and seek the closest possible time to close the request made by the Local Tax Offices.
Cases of requests for audits from institutions that audit the performance of the tax administration
In such cases, after receiving the request from said institutions or tax agency (Superior State Audit, Internal Audit Directorate, tax agency) to verify or confirm the data of the audits carried out by these institutions, the section chief plans the audit. which will be carried out during the following month, without exceeding a period of 30 days from the moment the application was registered in the Office of Large Taxpayers.
Other requests
In all other cases, for requests specified in the previous points and that do not violate tax procedures, after discussions with the heads of offices, the Head of Section schedules the tax visit, without exceeding a period of 30 days from the moment in which the request was registered. at the Office of Large Taxpayers. If for objective reasons this is not possible, the section chief responds, not exceeding a period of 30 days from the moment the request was registered in the Office of the Large Taxpayer, explaining the reasons for not conducting the audit and communicating it with the As soon as possible. possible period.