Types of tax audit reports
The following types of reports are prepared in the daily practice of the audit section:
– Confidential reports
– Audit reports
– Inspection Acts
– Verification Acts
– Acts of verification
– Confidential reports are prepared by the auditor who submits them to the Head of LTO in case of detection of tax fraud or evasion of very high amounts or special situations. These reports briefly describe the findings and the arguments for launching an investigation in cooperation with the economic crime structures, the judicial police, and the preliminary needs for additional audit resources. Confidential reports are also submitted when the auditor considers it reasonable that certain issues remain confidential until discussed with the Head of LTO.
– Audit reports are prepared on the basis of the audit program, describing its implementation and the findings during the audit. This type of report must meet the following requirement:
has. It must be precise, supported by facts, explicit, complete, concise, non-emotional, non-personal, objective and timely.
b. Findings must meet program requirements and be supported by appropriate supporting documents;
against The conclusions must be in agreement with the findings and serve to minimize violations and unrealistic statements in the future;
d. The content of the audit should state the auditor’s determinations based on the findings;
me. The form, content and structure of the report must match the requirements of this Manual.
– The act of inspection is a report prepared by the auditor at the request of the section chief. These reports describe the status and progress in the implementation of the fiscal visit to the taxpayer at a given time, findings, problems and barriers, respect for the deadlines to complete the audit, needs for additional audit resources, etc., and other needs. . After receiving the inspection report, the section chief, when necessary, assigns additional functions and takes additional steps to proceed with a full audit and implement the additional program.
– Verification act is a report that is prepared when it is necessary to verify information, functions assigned by superiors or verification cases with a special purpose for the section chief and the Large Taxpayers Office Chief. The verification act contains a description of the duty and its execution and deals with a limited number of duties, which do not contain elements of the types of audit mentioned above.
– Act of investigation is a report similar to a presentation of facts related to a specific violation or irregularity that has the power of argument used in a formal file. In all cases, this type of act is used to take a snapshot of a given determination, providing an argument as to the nature and legal justification with which the auditor disagrees.
