When demography accomplishments according to accoutrement for Bent Prosecution, the accountant should apperceive the Code of Bent Procedures and the Bent Case Law. Based on that, the Head of Tax Analysis should periodically affair analysis directives for tax offices. All cases included in the class of cases forwarded to the Head of Tax Analysis should appear in the appropriate architecture and accommodate all the appropriate abstracts if the case is forwarded for added actions.
The investigator can aswell investigate added areas. Questions are formulated in altered forms and the afterward accomplish can be adopted: Observations in the advised taxpayer’s bread-and-butter action bounds after taxpayer’s ability of this; alive seek for advice in sources alien to tax administering and the company’s business registers; affairs with the aborigine which is abreast that the purpose of the affair is to actuate whether he is accusable and accountable for abeyant bent case for apparent tax fraud.
According to the Code of Bent Procedure, if the bent action has acquired actual damage, the accused aborigine should be beatific for civilian case and the civilian plaintiff should affirmation the acknowledgment of acreage or accolade for the damage. The civilian plaintiff becomes accepted afore the cloister analysis starts. The appeal should accommodate accepted advice of the damaged plaintiff and the accused. It should aswell accommodate the affidavit for the request, signature of damaged plaintiff or his representative, name and surname of adumbrative and authorization. In a bent action it is the accepted administrator of the audited aborigine in cooperation with the auditors who can admit civilian accusations.
The afterward arbitrary of rules of affirmation is presented actuality as a adviser for auditors as able-bodied as intelligence and analysis inspectors:
Types of evidence:
1. Actual evidence, abstracts acquired from actual objects
2. Accounting evidence, which can be:
2.1. Primary (original abstracts advised as a lot of reliable), or
2.2. Secondary (copies or assemblage application addendum taken from the aboriginal or its summary).
Secondary affidavit of affirmation is usually activated alone when:
2.2.1. The certificate is endemic by addition affair and the accountant cannot assuredly administrate it;
2.2.2. The aboriginal is absent or destroyed;
2.2.3. It is absurd to physically aftermath the aboriginal (e.g. a Software on a wall);
2.2.4. It is banned to abolish the aboriginal (e.g. some accessible documents);
3. Confirmation of abstracts intends to affirm the artlessness of ahead calm evidence. Confirmation of abstracts is capital in the afterward circumstances:
3.1. When acceptance or acknowledgment is fabricated by an accused person
3.2. Affirmation is calm by kids
3.3. Affirmation is calm by accomplice
The afterward are sources from which the investigator can aggregate affirmation to prove tax fraud:
– Actual evidence: absolute abstracts which accommodate the base for the evidence, representational selections of materials, aboriginal abstracts or data;
– Searches in the amphitheater of the event;
– Advice from the public, informers, administration officials;
– abstracts inspection;
– interviews with employees;
– Interviews with suspects (if possible)
1. The archetype of authority or acceptability of accounting affirmation charcoal with:
– the affair that created (signed) it;
– anyone who witnessed it getting created or signed;
– anyone who recognizes the autograph and is able to analyze it;
– Expert (legal).
2. Affirmation is advised such in a case if it tends to prove the actuality of facts getting discussed. Not every advice can be evidence.
3. Affirmation is adequate if it does not aperture one of the afterward rules:
– it is based on gossip;
– it is based on agnate acts or facts;
– it is based on opinions or suppositions;
– it is adverse with the suspect’s appearance (this is abstract but aces of consideration);
– it is accustomed by a being but accuses the suspect.
The investigator is in seek of any affirmation to affirm violations and answerability in the taxpayer’s action which could forward the aborigine for bent prosecution. The bulk of acquirement in analysis cases is acceptable to be ample and this is why the analysis time is longer. Affairs with the aborigine in catechism accept addition perspective, as the investigator’s questions intend to abstract advice not alone about the taxpayer’s problems but aswell the bodies complex in fraud.