Tax audit (tax accounting check) is a type of initiative check, which is one of the most popular and relevant types of related audit services. The importance of tax audit for companies is due to significant probable losses, the risk of occurrence of which is high in cases of detection of tax law violations during inspections by regulatory authorities.
Tax accounting is a system of summarizing information for determining the tax base on the basis of data of primary documents grouped in accordance with the procedure provided for by the Tax Code of the Republic of Tajikistan.
The tax audit of a company is an independent audit of the accounting system, as a basis for tax accounting, comprehensively or on a specific tax.
The main purpose of the tax audit is to identify errors made in the calculation and payment of taxes and fees of the company, as well as the development of recommendations and the implementation of measures for their elimination. The purpose of a tax audit is determined by the circumstances that cause the need for it. Tax audit is not an audit according to the legislation of the Republic of Tajikistan and International Auditing Standards.
A separate subject during the tax audit may be issues that do not relate to the checking of the correctness of the accrual and payment of taxes, but are subject to tax authorities. These issues include:
HLB Tajikistan provides tax audit services and will help you to avoid significant financial losses and possible conflicts or misunderstandings with regulatory authorities.
Upon the completion of the audit, we shall furnish the organization’s leadership with an official communication, containing a list of identified violations and deficiencies that carry the greatest tax risks for the company, along with recommendations for their rectification.