PRELIMINARY APPROACH TO EXAMINATION

SAMPLING TECHNIQUES

SAMPLING TECHNIQUES

Sampling is a large and important part of the examination of a tax return. It is the application of examination procedures to less than 100% of the items in an...

SAMPLING TECHNIQUES

Sampling is a large and important part of the examination of a tax return. It is the application of examination procedures to less than 100% of the items in an...

EVALUATION OF INTERNAL CONTROL

EVALUATION OF INTERNAL CONTROL

Internal Control is a system of procedures in place to ensure that all business transactions are properly recorded and assets are adequately safeguarded. It is mandatory for the Revenue Officer...

EVALUATION OF INTERNAL CONTROL

Internal Control is a system of procedures in place to ensure that all business transactions are properly recorded and assets are adequately safeguarded. It is mandatory for the Revenue Officer...

INITIAL EXAMINATION TECHNIQUES

INITIAL EXAMINATION TECHNIQUES

A. Initial Examination Techniques One technique that should be commonly used is for the Revenue Officer to interview the taxpayer or his representative and ask him to walk him through...

INITIAL EXAMINATION TECHNIQUES

A. Initial Examination Techniques One technique that should be commonly used is for the Revenue Officer to interview the taxpayer or his representative and ask him to walk him through...

PRELIMINARY EVALUATION OF MISCELLANEOUS RECORDS

PRELIMINARY EVALUATION OF MISCELLANEOUS RECORDS

The investigation on books of accounts miscellaneous records other than accounting ledgers and journals. More often than not, scrutiny of these records may reveal items which the Revenue Officer should...

PRELIMINARY EVALUATION OF MISCELLANEOUS RECORDS

The investigation on books of accounts miscellaneous records other than accounting ledgers and journals. More often than not, scrutiny of these records may reveal items which the Revenue Officer should...

CONTACT WITH TAXPAYER

CONTACT WITH TAXPAYER

A. Arranging for an Appointment A telephone or a personal call by the Revenue Officer should be made to the taxpayer himself and not his representative. B. Serving of Letter...

CONTACT WITH TAXPAYER

A. Arranging for an Appointment A telephone or a personal call by the Revenue Officer should be made to the taxpayer himself and not his representative. B. Serving of Letter...

WORK PLANNING

WORK PLANNING

Work properly planned achieves good results. In order to avoid any situation where the Revenue Officer will be faced with a situation of a cramped audit workload and schedule, he...

WORK PLANNING

Work properly planned achieves good results. In order to avoid any situation where the Revenue Officer will be faced with a situation of a cramped audit workload and schedule, he...