Information update date: 23 May 2012

Audit Department

Alternative Audit Management Division (15.09.2011 N7960)

1. Functions of Alternative Audit Division:
a) Elaboration of a proposal on expediency of granting authority of conducting alternative audit to a person (auditor candidate) as well as assigning appropriate category to auditors authorized to conduct alternative audit;
b) Defining taxpayer selection risk criteria and principles with the purpose of conducting tax audit by persons with tax control authority conducting alternative audit and selection of taxpayers to be audited by this way;
c) Management and coordination of tax audit processes to be performed in form of alternative audit;
d) Analysis of the results of tax audits performed by way of alternative audit;
e) Elaboration of common methodology for conducting alternative audit in cooperation with a group of experts, of situational manuals and submission to Director General of Revenue Service for approval;
e1) Within the scope of competance elaboration of draft proposals on legislation improvement, appropriate normative acts, instructions, method guides and procedural/situational manuals for tax control measures taken/to be taken by Audit Department and submission to Department management; (11.10.2011 N 9054)
f) Ensuring involvement of independent examination in the course of conducting alternative tax audit;
g) Arrangement of performance of current control measures in the course of alternative tax audit;
h) Participation in development of complex procedural standards of tax audit preparation, carrying out and results evaluation for persons conducting alternative tax audit as well as providing legal assistance and consultancy;
i) With the purpose of improving alternative tax audit process, studying international practice, elaboration of proposals and drafts on legislation improvement;
j) Within the scope of competence reviewing the correspondence received from a taxpayer, their representative and other interested party;
k) Performance of other tasks assigned by management of Department.