Preparation of algorithms for the ranking of risk of non-compliance and enforcement priority (e.g. potential size of revenue at risk, probability of failure to comply or on commitments to pay outstanding amounts, etc.). Analysis of the training needs of the enforcement and collections units, develop a permanent training program for the staff and deliver initial training in recovery of arrears and arrears management along with enforced return filing, including training of the unit's trainers. Development of business requirements for the enforcement and compliance processes to be included in the IRMS. D: Tax Audit Preparation of recommendations to promote a high of uniformity in the application of the legal framework by MTA inspectors based on operational needs and international good practice. Provision of expert support for the implementation of the risk-based selection of taxpayers for all taxpayer types and economic sectors. Preparation of algorithms for the detection of non-compliance trends (segmented: large-, medium- and small-size legal taxpayers, wealthy individuals, and other taxpayers) to be used within the current IT risk engine used for audit case selection. Development of a statistical methodology for quality assurance of the risk-based audit selection. The objective of this methodology would be to ensure that the risk management parameters within the risk engine are actually selecting proper taxpayers for audit and tune the risk selection algorithms to delivery better selection of cases. Support to implementation of a risk-based VAT refund audit approach through the use of a quality assurance feedback process based on assessing the quality of the decisions made by the refund audit selection algorithms. Enhancement to annual planning. Review of field audit procedures and strategy to fully coordinate with the annual audit plan. Review of the relevant legislation on audits and the use of multi-tax audits to “issue” allow MTA to reduce the requirement for comprehensive audits. Development and/or updating of manuals for industry-specific audits in coordination with the relevant authorities with interest in the economic sector and in relevant topics such as transfer pricing and e-commerce. Development of a permanent training program for inspectors and deliver extensive training including: (i) develop curriculum and training materials to take full advantage of the audit software and (ii) training in audit techniques covering general audit, forensic audit, specialized economic sectors and specialized audit techniques (e.g.: cash registers, etc.) including on-going training in the law and regulations that affect audits. Development of business requirements for the tax audit processes to be included in the IRMS.
Preparation of algorithms for the ranking of risk of non-compliance and enforcement priority (e.g. potential size of revenue at risk, probability of failure to comply or on commitments to pay outstanding amounts, etc.). Analysis of the training needs of the enforcement and collections units, develop a permanent training program for the staff and deliver initial training in recovery of arrears and arrears management along with enforced return filing, including training of the unit's trainers. Development of business requirements for the enforcement and compliance processes to be included in the IRMS. D: Tax Audit Preparation of recommendations to promote a high of uniformity in the application of the legal framework by MTA inspectors based on operational needs and international good practice. Provision of expert support for the implementation of the risk-based selection of taxpayers for all taxpayer types and economic sectors. Preparation of algorithms for the detection of non-compliance trends (segmented: large-, medium- and small-size legal taxpayers, wealthy individuals, and other taxpayers) to be used within the current IT risk engine used for audit case selection. Development of a statistical methodology for quality assurance of the risk-based audit selection. The objective of this methodology would be to ensure that the risk management parameters within the risk engine are actually selecting proper taxpayers for audit and tune the risk selection algorithms to delivery better selection of cases. Support to implementation of a risk-based VAT refund audit approach through the use of a quality assurance feedback process based on assessing the quality of the decisions made by the refund audit selection algorithms. Enhancement to annual planning. Review of field audit procedures and strategy to fully coordinate with the annual audit plan. Review of the relevant legislation on “issue” audits and the use of multi-tax audits to allow MTA to reduce the requirement for comprehensive audits. Development and/or updating of manuals for industry-specific audits in coordination with the relevant authorities with interest in the economic sector and in relevant topics such as transfer pricing and e-commerce. Development of a permanent training program for inspectors and deliver extensive training including: (i) develop curriculum and training materials to take full advantage of the audit software and (ii) training in audit techniques covering general audit, forensic audit, specialized economic sectors and specialized audit techniques (e.g.: cash registers, etc.) including on-going training in the law and regulations that affect audits. Development of business requirements for the tax audit processes to be included in the IRMS.