Organization of fiscal control

The plan: 1. The nature and necessity of the tax control 2.Types of tax control 3.Conducting tax audits 4.Policies of audit results 5.Taxpayer protection of their interests

1. Tax authorities state control over compliance by taxpayers of tax laws, the accuracy of calculation, completeness and timeliness of the payment of taxes, fees and other mandatory payments

In order to implement effective control of tax authorities. conduct documentary and supervisory inspections of economic entities on compliance with tax laws; receive an explanation of taxpayers are checking the availability of the property tax, and inspection (examination) of production, warehouse, retail and other premises and areas used by the taxpayer for the generation of income;

conduct the actual testing the effectiveness of the transaction, receipt or delivery of the documents of cash and valuables, the actual performance of work or services; implement compliance review of the accounting of funds and assets by business entities, the state organization of the system bandwidth in enterprises with the import and export of property off-site;

carried out in the course of documentary checks counting checks and balances of financial statements to establish confidence in the reported data, identifying and removing additions and various errors, distorts the tax authorities of the calculations; perform an analysis of the violations of tax laws and make suggestions to the relevant authorities to address the causes and conditions conducive to tax violations;

be shared with other authorized bodies measures to eliminate companies which do not carry the financial and economic activity has not yet formed its statutory funds in the fixed period.

to reduce the number of checks, to avoid duplication and undue interference in the work of economic developed and continue to be concretized very strict selection criteria. Bo of all regulatory bodies to conduct re-certification of officers eligible for checks. Monitors the test is, adequate measures to officials not exceed its powers.

2. Tax control - is established regulations set of techniques and methods to ensure compliance with the tax laws and tax proceedings. The content of the tax control: monitoring of controlled objects; forecasting, planning, reporting and analysis of trends in taxation; measures to prevent and combat tax violations; identify those responsible and bring them to justice.

Operational control - checking the tax authorities within the period at the end of the controlled operation. Information sources are planned, operational, technical, accounting, and statistics Periodic monitoring - checking for any reporting period in order to establish compliance with the tax laws, the timely and full payment of taxes, as well as the opening of violations and taking action to address them. Sources are data plans, estimates, source documents, accounting records and other information.

Documentary control ~ test in which compliance with the normative value scanned object and its contents are determined on the basis of primary and derivative instruments. Actual control - check, in which the state of the inspected object is detected by examination, measurement, conversion, control the supply or purchase, etc.

Internal Audit - the primary control by the workers at the accounting and financial services company. It seeks to ensure the accuracy of accounting taxable items paid to the budget of tax payments, as well as qualitative assessments and compiling reports.

External audit - corporate tax control by specialized firms or auditors who have received this permission, license the Ministry of Finance of Uzbekistan. Audit firms, in some cases enterprises are responsible to the incorrect calculation of taxes, if it is later determined assessments of inspections.

3. Under the Tax Code, tax inspectors have the right to check all the necessary documents, and explanations, references and information on issues related to the calculation and payment of taxes. Subjects tax audits - ministries, departments, state agencies and organizations, commercial enterprises and organizations, joint ventures, non-government and non-profit institutions and organizations and citizens of the Republic, foreign citizens and persons without citizenship.

What's tax audits - financial documents, accounting records and reports, plans, estimates, contracts, orders, business correspondence, returns and other documents relating to the calculation and payment of tax payments to the budget and off-budget funds

Desk audit does not provide a staff of tax inspections directly to the company. It is held during the acceptance report documents from taxpayers and tax calculations. head of the tax authority may decide on a 10 percent penalties for late submission of required documents.

Documentary check by the company at least once a year with the approval of the Coordinating Council, and in accordance with the annual plan of work inspections, quarterly inspection schedule drawn up on a particular area of work. Verified by the activities of the company on the date of the previous documentary check on the present or for longer periods. Are signs of violation of the tax legislation and rarazrabatyvaetsya and approved a program of documentary checks.

Deadline test 30 days. B hode checks at the direction of the tax inspection of auditors can be replaced.

Pru continuous (complex) way to check all the accounting records and other necessary documents for review. With selective (topic) is able to check only part of the source documents for a given period of time. In case of abuse or violation of tax laws inspectors go from sampling method to the comprehensive audit of the possible withdrawal of the required documents.

Accuracy of the facts of economic life of the enterprise can be established: 1) by formal verification and arithmetic, when the inspectors are not only certified in the proper completion of all the details of the documents, but also determine the correctness of the calculations in them; 2) by counter audits when credentials are validated against the enterprise data company-contractor.

4. Results documentary check made ​​out: 1) as a reference in the absence of violations of tax laws, which shall be signed by the head and chief accountant of the enterprise and by the tax authority; 2) in the form of the act in the presence of tax offenses.

In Acts uncovered violations recorded for each type of tax and type of violations with the application required accounts and documents. They are fixed amounts hidden (reduced) income or tax for the hidden (unreported), the object of taxation, as well as the facts of other disorders.

The first copy of the statement, signed by the parties, is the tax office, the second copy for the company. Head of Tax Inspectorate shall within 10 days upon receipt of the instrument to take a decision, which is a separate legal instrument for the application of sanctions. About the decision the taxpayer shall be notified in writing at least three days prior to the date due to the accrued amounts.

5. Two ways of protecting the rights of the taxpayer: administrative and judicial. The latter should be considered as a last resort by the taxpayer protection of his interests.

When referring to the Commercial Court the taxpayer is entitled to ask the court to take action to secure an action for annulment of the act of the tax authority. This ensures the possibility of preventing tax authorities are no grounds to make an uncontested basis debit after their appearance on the current account of the taxpayer.

The act of the tax authority, in relation to which the dispute is in arbitration, must meet four conditions: wear non-regulatory; affect or violate the personal rights of a legal entity or an individual entrepreneur; have the signature of the (deputy) Tax Inspectorate; be made in writing.

The grounds of appeal acts of tax authority may be the absence of the actions of the taxpayer tax violations and the absence of the compounds or the circumstances with which the legislation relates sanctions

Causing damage to the taxpayer by illegal actions of the tax authorities shall be liable to reimburse him caused these violations as direct losses and damages in the form of lost profits.