Terms Taxation - Inspection

Terms Taxation - Inspection

Wednesday, April 18, 2012 - 13:56

1. Law on General Provisions and Tax Procedures hereinafter called Law CTP is Act No. 6 of 1983 on General Provisions and Tax Procedures as amended by Act No. 16 of 2009.
2. Examination of a series of activities to collect and process data, information, and / or evidence carried out objectively and professionally by a standard examination to test compliance fulfillment of tax obligations and / or for other purposes in order to implement the provisions of the tax laws and regulations.
3. Field examination is the examination performed in the domicile, place of business or independent, residence taxpayer, or any other place determined by the Director General of Taxation.
4. Office examination is the examination done in the office of the Directorate General of Taxation.
5. Tax Audit is a Civil Servant in Directorate General of Taxes or experts appointed by the Director General of Taxes, which was given the task, authority and responsibility to carry out the examination.
6. Tax Audit Identification is identification issued by the Director General of Taxation which is evidence that the person named on the identification card as a Tax Audit.
7. Investigation Order is an order to carry out checks in order to verify compliance fulfillment of tax obligations and / or for other purposes in order to implement the provisions of the tax legislation.
8. Bookkeeping is a process of recording is done on a regular basis to collect data and financial information that includes assets, liabilities, capital, income and expense and the amount of the acquisition price and the delivery of goods or services, which is covered with preparing financial reports such as balance sheet and income statement for the period Tax year.
9. The data are managed electronically is an electronic form of data, generated by a computer and / or other electronic data processing and stored on disks, compact disks, tape backup, hard drive or other electronic storage media.
10. Sealing is the act of attaching a paper seal in order Examination of the place or room and moving goods and / or immovable used or should be used as a place or tool for storing books, records, documents including managed data electronically and other objects , which can give clues about the business activities or independent, or source of income taxpayer who examined.
11. Discussion of Final Examination Results (Closing Conference), hereinafter called the Final Discussion Examination Results is a discussion between the taxpayer and the Tax Audit findings Examination results are set forth in the Minutes of Final Discussion of Examination signed by both parties and contains corrections either approved or unapproved.
12. Notice of Examination Results is a letter containing the results of examination that includes posts corrected, the correction value, the base correction, while the calculation of the principal amount of tax and entitlement to the taxpayer to attend the Final Discussion Examination Results.
13. Quality Assurance Inspection Team is a team formed by the Director General of Taxes in order to discuss the results of the examination have not been agreed between the Tax Audit and Tax Payer Discussion of Final Examination to produce a quality inspection.
14. Working Paper checks are clear and detailed notes made by the Tax Audit Inspection procedures are taken, data, information, and / or the evidence collected, the tests performed and conclusions drawn with respect to the implementation of the examination.
15. Taxable Income What Can not Be Counted is a Tax Audit can not perform the test in order to calculate the amount of taxable income by the same procedure as the standard implementation of Investigation.
16. Inspection Report is a report that contains the implementation and results of examination prepared by the Tax Audit succinct and clear manner and in accordance with the scope and purpose of examination.
17. Re-examination is the examination conducted on the taxpayer who has issued tax assessments from previous inspection results for taxes and future / tax year.
18. Examination Questionnaire is a form that contains a number of questions and assessment by the taxpayer associated with the implementation of the examination.
19. Examining the Evidence Starters is the examination conducted to obtain initial evidence of the alleged criminal act has taken place in the field of taxation.