The audit plan is organized by the Head of Audit Section on the 25th of the preceding month and is shown to the Head of Large Taxpayers Office. Following the latter has obtained agreement from the Head of Tax Audit Directorate in duty firm, this plan must be accepted no later than the very first day of the planned month, but the master plan should be accessible for the Tax Audit Directorate at the very least two days before the conclusion of the month. If you have no answer before the 1st of the month, Big Individuals Company can consider the audit plan for the month involved as recognized by Tax Audit Directorate.
Applying the audit selection system (IT or guide program) the plan will include the taxpayers to be audited as well as the number of times to be used for each duty audit. Tax Audit Directorate may change the currently selected taxpayers, but it can not modify a lot more than 15% of the total number of people selected by the audit section, neither can it change the individuals which were selected by the IT program, if such process is in use. In such event the Tax Audit Directorate will add other citizens for audit and they should be part of the 15% of physically picked individuals with the selections made by the selection system.
The exercise adopted to date indicates that continuous audits to big individuals have hidden their factual duty responsibility, and consequently, big organizations generally speaking signify the more expensive chance place for covering tax revenues. On the audit planning process, the top of audit section must determine the danger for possible fraud. Hence, in the event fraud is discovered, the audit plan should include the mandatory methods to be used.
The Review Section offered the Mind of Audit Section with the listing of persons that have requested refund. This number is delivered via central method of Large Citizens Office. In the meeting with the heads of offices, the Mind of Part plans the fiscal visit for the closest time probable in order to always check the precision of each demand included in the list. At the end of such check always after the fiscal visit, that industry identifies the sum decided for return in the record published for this purpose. A replicate of the fiscal visit report is delivered to the Examination and Series Section via central protocol. The deadline for sending this information shouldn’t exceed 25 times from the day the refunding demand was registered in the particular register.
The Examination and Series Section, Enforcement and Debt Management Part or Mind of Large Citizens Company right give the Audit Section with the listing of individuals which have requested deregistration or bankruptcy procedures. That is done via Big Individuals Office inner protocol. In the meeting with the heads of practices, the Mind of Area plans the fiscal visit to test the needs, not exceeding the 30-day timeline from the moment the demand was listed in Large People Office.
Such cases, following finding a demand for completing an audit, the head of area will program the audit to be done in these month, unless the demand has got the notice “Urgent” on it. If the state report authorizing the audits contains a extended set of taxpayers, the Mind of Section associates the Tax Audit Directorate (TAD) in order to make an audit plan based on the list.
In all audits requested from Tax Audit Directorate, it appoints certainly one of its officials as supervisor to monitor the observance of audit procedures, legitimate provisions and TAD orientations. In specific instances during the audit (misunderstanding ตรวจสอบภายใน and citizen, non-ethical or non-professional behavior by auditor/s), the supervisor also can produce ultimate interpretations, sticking to the audit program presently organized by Big Individuals Company, in observance of tips highly relevant to the issue to be audited. After discussing with the heads practices, the Mind of Area programs the fiscal visit to test the demands, not exceeding the 30-day deadline from the moment the request was registered in Big People Office.