恐龙Marcaccio
总统
Former Texas Comptroller State Tax Auditor
的 管理审计计划(MAP) was initiated by the Texas Comptroller’s Office in 1999 in order to allow qualifying businesses to conduct quasi self-审计 with minimal input from the Texas Comptroller’s Office. 的 benefit to the Comptroller’s Office and the State are significant cost savings because less resources are being expended. 的 numerous business benefits are listed below.
Audit Completion Time Significantly Reduced
Time is money and reducing the time spent on a state tax audit is important. An average Texas Comptroller 销售税 audit can last six months or more and require a significant number of hours to be expended by the business under audit.
Auditors sent to conduct the larger scale 审计 are often not experienced and can make mistakes in the development of the CAMS (Computer Assisted Menu System) Sample Program(s) which can result in over assessed, 不准确和冗长的税务审计.
自我审计-最佳结果方案
的 管理审计计划(MAP) allows the business (or representative) to take a direct role in the audit process from beginning (i.e., 验证会计控制, 确认试验平衡, setting up and evaluating sample populations) to the end (i.e., evaluating taxability of detail or sample test transactions, meeting MAP deadlines, etc.). 在管理审计期间, the business is in the driver’s seat and that usually means a ‘best outcome’ scenario. Although the auditor has the right to evaluate all aspects of the audit, there is no doubt that the managed audit simply results in a more accurate audit outcome.
放弃罚款和利息
这是一个很大的好处. Standard penalties (10% of tax due) and interest charges (Primere Rate + 1%) will be waived if all of the MAP rules are followed and the timeline (点击为样本是遇到了. 即使各种各样的最后期限都没有完成, then the Comptroller will allow a certain amount of flexibility without losing the waivers (见附件4). Note: No waivers will be granted for any tax that is collected and not remitted.
Credits and Refunds – Overpayment of Sales & 使用税收
的 管理审计程序 allows for ALL over-payments (or accruals) to be included as a credit or refund in the audit. With over 350 years of experience working as auditors, 万博app安卓 has what it takes to identify, research and confirm any over-payments due to the client. Being subject to a self-audit is actually an opportunity to review all relevant purchases to check for over-payments of sales tax.
识别销售 & 使用税收 Errors (Sales and/or Purchases)
万博app安卓 will assist in the identification of any definitive or questionable areas of sales & 使用税收 exposure (sales and purchases). 如果销售 & 发现使用“due tax”错误, then 万博app安卓 will assist the client with developing policies and procedures to address these areas of concern.
请求托管审计的截止日期
Interested taxpayers should request a Managed Audit within 60 days of the date that the Audit Notification Letter was sent. 的 request should be sent in writing directly to the Manager of the Audit Office assigned to the audit (i.e., 达拉斯 West Audit Office, 休斯顿 North Audit Office, etc.). 的 Audit Division will approve or deny the Managed Audit request within 30 days of the request.
管理审计-发展阶段
- 确定数量.
- Identification of accounts of interest.
- 人口基数核查.
- Selection of samples in accordance with Comptroller guidelines.
- Analysis of samples in accordance with Comptroller guidelines.
- Approval of sampling approach and Issuance of Notification of Sampling Procedures.
More information regarding 管理审计 can be found in:
2 – Managed Audit Publication (2015): Texas Comptroller’s Office
3 – Texas Comptroller – Audit Policy (AP) Memo 92 (dated Dec 10, 2002)
4 – 税收规则3.282年管理审计
(a)(1): A taxpayer self-review and analysis of invoices, checks, accounting records, or other
documents or information to determine a taxpayer's liability for tax under Tax Code, Chapter
151, as allowed under a written agreement with the comptroller authorizing a managed audit as
described in subsection (f) of this section.
(f) 的 comptroller may authorize taxpayers that meet certain requirements to perform managed
审计.
Everyone interested should take the time to read 税收规则3.审计纳税人记录. This Tax Rule was last amended in 2013 and contains numerous sub-sections related to a 管理审计.
看看你是否有资格 管理审计 with all Penalties and Interest waived, call 1-.
