Approved by the Tax Committee under the Government of the Republic of Tajikistan of November 28, 1997 No. 31

The instruction about procedure for carrying out audits and checks of work of tax authorities on taxes and other obligatory payments

I. General provisions

1. This instruction is published based on the Law of the Republic of Tajikistan "About tax authorities of the Republic of Tajikistan", the Law of the Republic of Tajikistan "About bases of the taxation system" and other legal acts of the Republic of Tajikistan on the taxation.

Carrying out documenting audits (checks) work of local tax authorities about procedure for calculation and collection of taxes and other obligatory payments in the budget and in off-budget funds is assigned to the Tax Committees of the Republic of Tajikistan.

2. The main objectives of audits (checks) is check of the organization of work of tax authorities on providing:

correctness of application by tax authorities, companies, organizations and organizations of the Laws of the Republic of Tajikistan, Decrees of Majlisi Oli of the Republic of Tajikistan, resolutions and orders of the Government of the Republic of Tajikistan, instructions, orders, provisions and letters of the Tax Committee under the Government of the Republic of Tajikistan on the questions concerning calculation and collection of taxes and other obligatory payments of the government budget of the republic;

accomplishment of orders and instructions of the Tax Committee under the Government of the Republic of Tajikistan concerning improvement of style and methods of work, strengthening of discipline, increase in responsibility of workers on taxes for fulfillment of requirements of the legislation of the republic on taxes, and also own solutions, enhancement of control and check of execution;

accomplishment of the modern requirements imposed to tax shouting on rutting on improvement economic and examination in the conditions of implementation of the developed rate on increase in production efficiency and its intensification.

Except check on the specified questions inspecting and checking put the task check of implementation of management and control of operation of the device on taxes of subordinated bodies.

3. The workers who are engaged in audits and checks shall:

a) to be guided strictly by the laws, resolutions and orders of the Government of the Republic of Tajikistan, instructions, orders and instructions of the Tax Committee under the Government of the Republic of Tajikistan;

b) carry out all work types on preparation for audits, checks, carrying out them, to registration of materials of audits and checks, to their realization at the high economic and organizational level, providing effectiveness of each audit on taxes;

c) study style and methods of work of tax authorities and workers on taxes, steadily and qualitatively implementing the plans providing timely payment receipt in the budgets which are effectively organizing control inspection work, increase in payment receipts in the budget for their generalization and promoting of experience among other tax authorities;

d) check security of completeness of accounting of taxpayers, production of annual checks of the companies and organizations which are not registered as payers for detection of the income or leviable turnovers and objects on which payments shall be paid to the budget, accomplishment of the functions assigned to tax authorities by the legislation on completeness of accounting of payers of payments in the budget and in off-budget funds;

e) check completeness of fixing to certain contractors of specific obligations or taxpayers; quality of work planning, the organization of work on preparation and conducting checks of the companies, associations and the organizations, timeliness of creation of schedules, programs and lists of questions of checks of economic subjects, completeness of scope them the questions which are subject to check;

e) check in tax authorities, at the companies, in organizations and the organizations for the corresponding materials and documents correctness of calculation and collection of taxes and charges;

g) when checking condition of control and economic work carefully to analyze accounting records of business entities, to receive from them explanations (oral or written); check completeness, timeliness and correctness of accomplishment by payers of obligations to the budget for tax payments;

h) in case of absence in the inspected tax authority of the provided materials on the checked questions of calculation and collection of payments of the separate companies and organizations, checking in necessary cases will organize their spot test to provide data acquisition or makes the decision on collection of the receivable amounts of the budget;

j) in case of identification of violations and shortcomings of work on taxes and other obligatory payments to establish perpetrators, in details to find out as a result of what shortcomings of management of the device and of labor organization they arose, and together with the head of the inspected tax authority without fail to take measures to their elimination during audit or check, or to charge to the head to take measures to their elimination upon completion of audit, to check and control execution;

k) in case of detection of abuses of employees of tax authorities to do written representation addressed to the head of the inspected tax authority in which nomenclature they consist, about discharge of these workers from post with immediate bringing about it to data of management of the Tax Committee under the Government of the Republic of Tajikistan in need of the direction of material in law enforcement agencies.

II. Procedure for carrying out audits and checks of tax authorities

4. When carrying out audits and checking work of tax authorities checking have the right:

a) in the procedure established by the legislation of the Republic of Tajikistan to check in business entities according to the relevant documents and the provided calculations, reports correctness of calculation and timeliness of payment transfer in the budget, to receive from payers necessary data and copies of the documents connected with transactions of the checked organizations, organizations and to make check of their reliability;

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