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Monitoring audit in order to check: correctness of fulfilling tax obligations; effectiveness and adequacy of the internal tax supervision framework. The schedule of activities undertaken as part of the preliminary audit is agreed by the head of the National Tax Administration with the taxpayer. The initial audit regarding the correctness of fulfillment of tax obligations covers the tax years preceding the year in which the taxpayer applied to sign the cooperation agreement, and the period from the beginning of the tax year in which the taxpayer submitted.

The application to the date of completion of the audit. A tax audit regarding the correctness of fulfillment of tax obligations includes philippines photo editor a risk analysis and examination of documentation regarding tax risk areas identified by the taxpayer. The audit results in a positive opinion, a negative opinion or a recommendation indicating, along with justification, what actions the taxpayer should take to remove the irregularities identified during the audit. Obligations of a taxpayer who concluded a cooperation agreement The obligations of the entity that signed the cooperation agreement can be found in Art. u of the Tax Ordinance.



Belong to them: voluntary and proper performance of obligations arising from tax law provisions; having a set of identified and described processes and procedures for managing the performance of obligations under tax law and ensuring their correct performance internal tax supervision framework ; reporting to the head of the National.Tax Administration, without notice, significant tax issues which, if reasonably assessed, may become a source of dispute between the taxpayer and the tax authority.