The following types of reports are prepared in the daily practice of the audit section:
– Confidential reports
– Audit reports
– Inspection Acts
– Verification Acts
– Verification acts
– Confidential reports are prepared by the auditor who presents them to the Head of LTO in case of detection of tax fraud or evasion in very high values or special situations. These reports briefly describe the findings and the arguments for initiating an investigation in cooperation with economic crime structures, the judicial police and the preliminary needs for additional audit resources. Confidential reports are also submitted when the auditor reasonably considers that certain issues remain confidential until discussed with the Head of LTO.
– Audit reports are prepared on the basis of the audit programme, describing its implementation and the findings during the audit. This type of report must meet the following requirement:
has. It must be accurate, 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 agree with the findings and serve to minimize violations and unrealistic statements in the future;
d. The content of the audit should indicate 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 inspection act is a report prepared by the auditor at the request of the section chief. These reports describe the situation and the progress in the implementation of the fiscal visit to the taxpayer at a certain moment, findings, problems and barriers, respect of the deadlines to complete the audit, needs for additional audit resources, etc., and other needs. . After having received the inspection report, the section head, when necessary, assigns additional functions and takes additional measures 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 of the section head and Head of the Large Taxpayers Office. The verification act contains a description of the duty and its performance and deals with a limited number of duties, which do not contain elements of the audit types mentioned above.
– Act of inquiry is a report similar to a presentation of facts related to a certain 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 about the nature and legal justification with which the auditor disagrees.