Audit Department

Risk Management Division

1. Functions of Risk Management Division:
a) By means of automated tax data system, development of risk evaluation criteria for decision making on selection of risk criteria for taxpayer field audits and tax audit of persons undergoing liquidation. Analysis of operation of electronic system for selection of persons undergoing liquidation and of tax risk management program;
b) With the purpose of performing desk audit processing-analysis of the data (declarations and other calculations) submitted by a taxpayer, identification of risk factors, processing of data related to custom clearance of goods and comparing them to tax data. Obtaining (including by means of specially created electronic module) and processing of information on non-submitted declarations;
c) According to the analysis of a ranked list received from Revenue Service and/or other appropriate information received from various bodies and with the purpose of determination of field and/or desk audits to be performed for risk taxpayers, processing of appropriate information by means of automated tax data system and submitting to Head of Department;
d) With the purpose of developing principles of taxpayer selection for tax audit, generalization and systematization of performed tax audit results and elaboration of proposals for improvement of Tax Legislation of Georgia and ensuring their submission to Department management;
e) Participation, monitoring and analysis in operation of automated risk management system for goods declared within the customs territory of Georgia and/or at state control at Georgian customs border crossing;
f) Preliminary processing/analysis of taxpayer and/or declared goods information for performing post audit, planning measures to be taken, integration and monitoring of appropriate elements of risk management within the system;
g) Within the scope of competence processing and analysis of export-import operation and tax information received from authorized bodies of foreign countries and transferring it to an appropriate addressee;
h) Coordination of use of risk management system while performing necessary measures  for release of goods of “Golden List” participants;
i) Monitoring of risk management system used by means of automated data system “ASYCUDA” and of other available databases operation in the course of state control of goods declared within the customs territory of Georgia. Integration of risk profiles and random selection options into the automated data system “ASYCUDA”. Replacement or cancellation of the existing risk profiles and random selection options;
j) In the course of procedures of crossing the customs border of Georgian and clearance of goods, selection of documentation submitted to a tax authority by goods owner and/or possessor and re-checking of this documentation through the mechanisms of international cooperation and mutual assistance, appropriate response to the results of re-checking;
k) Selection of documentation submitted in the course of declaration and fulfillment of tax liabilities, by a taxpayer participating foreign economic activities, to a tax authority, re-checking of this documentation through the mechanisms of international cooperation and mutual assistance, appropriate response to the results of re-checking;
l) Identification of risk factors taking into consideration information received from information databases, tax statistics data, referring to tax violation as well as through the mechanisms of international cooperation, elaboration of risk management proposals and coordination of their implementation;
m) Selection of reports to be transferred to Quality Control Division based on “random principle” out of reports elaborated from field audits conducted by Department and submission of appropriate proposals to Department management;
n) Review of correspondence of taxpayer, their representatives or other interested parties within the scope of competence
o) Performance of other tasks assigned by management of Department