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An overview of our organisation, nature of services offered by us in the field of Works contract, scope of tax planning in Inter-state works contract and an expertise solution to multi state VAT complexities under works contract. Some of the Organizations to whom we have rendered our Services. Our contact details.
The Federal Tax authority (FTA) operates using the Tax Procedures law that permits the FTA to assess payable taxes, tax audits, determine tax evasion and issue administrative penalties. These tax assessments as stated can result in a decision to make the taxpayer pay penalties pertaining to a particular transaction or tax period.
An overview of our organisation, nature of services offered by us in the field of Works contract, scope of tax planning in Inter-state works contract and an expertise solution to multi state VAT complexities under works contract. Some of the Organizations to whom we have rendered our Services. Our contact details.
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When to pay ?
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What are the penalties for non-compliance ?
VAT is on the way of implementation in UAE from 1st of Jan 2018. It is critical for the companies to understand the nuances of the same and work on a roadmap to implement VAT so as to optimize the impact not only on profitability, working capital, pricing but also ERP, team sensitization and vendor education.
VAT is applied in more than 160 countries around the world as a reliable source of revenue for state budgets.
VAT is imposed at each stage of the supply chain from the production and distribution to the final sale of the good or service. The understanding concepts of “Supply”, “Place of Supply” and “Time of Supply” become critically important for effective implementation of UAE VAT.
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What is covered under VAT ?
At what rate to charge for which Items ?
When to charge ?
When to pay ?
What happens to sales returns and Bad Debts ?
What records to keep and how long to keep ?
When, how and with what information to file returns ?
What are the penalties for non-compliance ?
VAT is on the way of implementation in UAE from 1st of Jan 2018. It is critical for the companies to understand the nuances of the same and work on a roadmap to implement VAT so as to optimize the impact not only on profitability, working capital, pricing but also ERP, team sensitization and vendor education.
VAT is applied in more than 160 countries around the world as a reliable source of revenue for state budgets.
VAT is imposed at each stage of the supply chain from the production and distribution to the final sale of the good or service. The understanding concepts of “Supply”, “Place of Supply” and “Time of Supply” become critically important for effective implementation of UAE VAT.
Here is a simple graphical guide for understanding the UAE VAT.
Introducing HMRC’s New Penalties - WizxpertBookkippo
HMRC is introducing a new points-based penalty system for late submissions, effective from April 2022 for VAT customers. For those submitting Income Tax Self Assessment (ITSA) and whose businesses and property income is over u00a310,000 per annum, the new system comes into effect from 6 April 2023. For all other ITSA submissions, the system will be effective from 6 April 2024. You can see more information in our pdf file. And more knowledge you can visit us.
https://www.wizxpert.com/
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Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
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➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
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Arizona and City Audit and Appeal Procedure - July 2009
1. Advanced Sales and Use Tax in
Arizona:
Arizona and City Audit and Appeal Procedure
Presented by
Mike Galloway
Shareholder
Bancroft Susa & Galloway, PC
www.arizonatax.com
Bancroft Susa & Galloway
A PROFESSIONAL CORPORATION
2. Overview
• Arizona Department of Revenue Tax Audits
• Arizona City Tax Audits
• Appeals of State Audits
• Appeals of City Audits
• Claims for Refund
• State Taxpayer Bill of Rights
• City Taxpayer Bill of Rights
3. Arizona Department of Revenue
Sales and Use Tax Audits
• The Department can audit for almost
any reason.
• The Department can review almost any
books and records.
4. Arizona Department of Revenue
Sales and Use Tax Audits
• Audits must be finalized within the
applicable statutes of limitation.
• Auditors can do a detailed review or use
sampling.
– More on sampling later.
5. Types of Audits
• There are essentially two types of audits:
• Desk audits.
– Usually by mail.
• Field audits.
– There is various paperwork.
– The auditor visits the taxpayer’s business
office.
– The audit may last a long time.
– The auditor will (usually) issue a deficiency
assessment.
6. Other Examination Methods
• The Department can order a person to testify before it.
• It can issue a subpoena duces tecum.
• It can apply to the Tax Court to shut down a business.
– It can have the Sheriff seal the office.
– It can deny the taxpayer access.
• It can go straight to the Tax Court to collect unpaid
back tax.
7. Other Examination Methods
• Other methods if tax returns are not filed:
– Review taxpayer and nontaxpayer records
(after a demand).
– Demand a return or estimate income, and
go immediately to the Tax Court to enforce
an assessment (false or fraudulent return).
– Obtain a writ of mandamus to get a return
filed (judgment).
– Obtain a Tax Court order to compel the
production of books and records (after
willful failure to produce).
• Failure to do so is punishable as
contempt of court (jail).
8. Jeopardy Assessments
• If the Department believes that collection of tax is
threatened by delay, it can issue an assessment
demanding immediate payment.
• It can initiate immediate collection proceedings.
– The taxpayer can stop this by filing a bond within
ten days after getting notice of the assessment.
– The taxpayer can appeal after this.
– The taxpayer can appeal without filing a bond but
the collection action is not stayed.
• The taxpayer can obtain expedited review within the
Department.
• The Taxpayer can get quick review in the Arizona Tax
Court.
9. Appeals of Department Sales and Use Tax
Audits
• Department notices of deficiency can be
appealed.
• The deadline is usually 45 days from when the
notice is issued.
– Individual income tax is 90 days.
10. The Department Protest Petition
• The protest or appeal petition must
contain various information.
• Unprotested tax must be paid.
• Unauthorized practice of law.
• Powers of attorney.
11. The Informal Conference
• Nothing requires an informal
conference.
• It is an opportunity to informally resolve
remaining differences with the
12. Formal Hearings
• If there still are disputes between the
taxpayer and Department, the appeal
goes to a formal hearing.
• It is held before the Office of
Administrative Hearings.
• An in house attorney will represent the
Department.
• Post hearing briefing can be submitted
to the judge.
• The judge will issue a written decision.
13. Appeals to the Director
• Either party may appeal the OAH
decision to the Director of the
Department.
• If the Department loses, it must appeal
to the Director.
• If the taxpayer loses, appeals to the
Director are optional.
• At this point, taxpayers may also appeal
to the Arizona Board of Tax Appeals or
the Arizona Tax Court.
14. Appeals to the Director
• The Director usually reviews the existing
record.
• The Director issues a written decision.
• If the Department loses, it cannot appeal
any further.
– The Director’s decision becomes the
official position of the Department.
• If the taxpayer loses, it may appeal to
the Arizona Board of Tax Appeals or
the Arizona Tax Court.
15. Appeals to the BOTA
• Taxpayers can appeal to the BOTA after
it receives the Department’s final order.
• OAH and Director decisions are final
orders.
16. The BOTA Appeal Process
• The BOTA protest petition requires
certain information.
• Briefing is required and is submitted pre-
hearing.
• The BOTA usually requires the parties
to submit a pre-hearing stipulation of
facts and statement of disputed facts.
• A hearing is held before the three BOTA
members.
• The BOTA issues a written decision.
17. Recovery of Fees and Costs
• A special rule allows taxpayers to recover
some of their fees and costs if:
– The Department’s position was not
substantially justified, and
– The taxpayer prevails on the most
significant issues.
• Apply to the Department’s TPRO.
• The denial of fee or cost recovery can be
appealed.
• $20,000 cap per level.
• Not just attorneys’ fees.
18. Appeals to the Arizona Tax Court
• Decisions from the OAH, Director and
BOTA can be appealed to the Arizona
Tax Court.
19. The Tax Court Appeal Process
• The Tax Court is a division of the Maricopa
County Superior Court.
• It hears all tax cases statewide except for
some property tax appeals.
• Tax Court appeals are de novo.
• There is no “pay to play”.
• The Department has the burden of proof on
factual issues.
• The Tax Court can publish full opinions.
• It will issue some type of written decision.
• There is a small claims division
20. Appeals to the Arizona Court of Appeals
and Supreme Court
• Tax Court final judgments are appealed like
most other superior court decisions to the
Court of Appeals.
• Court of Appeals decisions can be appealed
to the Arizona Supreme Court, which has
discretionary review.
21. Recovery of Attorneys’ Fees and Costs
• A special statutory provision allows
taxpayers to recover some of their
attorneys fees and costs if they
ultimately prevail.
• Fees are capped at $30,000 but that
applies to each level of appeal.
• Witness fees and similar expenses are
also recoverable.
22. Appeals to the U. S. Supreme Court
• Review is discretionary.
• The Court rarely takes tax cases.
23. Arizona City Sales and Use Tax Audits
• Big Arizona cities conduct their own
audits.
• Usually, the Department audits for small
Arizona cities (the “Program” cities).
– Usually when doing its own audits.
24. Arizona City Sales and Use Tax Audits
• Sometimes small cities supplement the
Department audits.
– They hire contract tax auditors.
• The audit procedures are essentially the
same as with the Department.
• The cities and Department share
information.
• City audits must conform with GAAS.
– This can affect sampling.
26. Appeals of City Tax Audits
• Small city audits conducted by the
Department are appealed to the Department.
• Small city audits conducted by a city are
appealed to the MTHO.
• The Model City Tax Code has specific appeal
procedures for all types of appeals.
• The MTHO or the OAH will conduct the
hearing.
• It will issue a written decision.
• It can be appealed to the Arizona Tax Court.
• The appeal from the MTHO is based on the
final adjustment letter.
27. Claims For Refund
• Refund claims can be filed with the
Department and any city.
• As with tax assessments, they must be filed
within the appropriate statute of limitations.
28. State Refund Claims
• If the Department doesn’t respond to a
refund claim within six months, consider
it denied.
• If an appeal deadline for a tax
assessment is missed, the tax can be
paid and a refund claim filed.
• Refunds do not have to returned to the
actual customers that paid the tax.
• A refund claim may trigger an audit.
– The taxpayer may want an audit.
29. State Refund Claim Appeals
• Refund claim denials are appealed in
the same manner as tax assessments.
30. City Refund Claims
• Essentially the same as Department refunds.
• No six month rule.
– A “refusal” to process or “request to refile” a
refund claim can be appealed.
– You may not know when these occur.
• Refunds do not have to be returned to the
actual customers that paid the tax.
• A refund claim may trigger an audit.
– The taxpayer may want an audit.
– It must be reasonable.
31. City Refund Claim Appeals
• Refund claim denials are appealed in
the same manner as tax assessments.
32. State Taxpayer Bill of Rights
• The TBOR was first enacted in 1994
and has been expanded many times.
• Many of the provisions affect audits and
appeals, and other disputes.
33. State Taxpayer Bill of Rights
• 1. Arizona Taxpayer Assistance Office –
A.R.S. § 42-2051.
• 2. Erroneous or Misleading Advice and
Statements – A.R.S. § 42-2052.
• 3. Taxpayer Interviews – A.R.S. § 42-2053.
• 4. Disclosure of Taxpayer Information –
A.R.S. § 42-2054.
• 5. Taxpayer Assistance Orders – A.R.S. §
42-2055.
• 6. Closing Agreements With Extensive
Taxpayer Misunderstanding – A.R.S. §
42-2056.
34. State Taxpayer Bill of Rights
• 7. Agreement for Installment Payments of
Tax – A.R.S. § 42-2057.
• 8. Basis for Evaluating Department
Employee Performance – A.R.S. § 42-2058.
• 9. No Additional Audits or Proposed
Assessments – A.R.S. § 42-2059.
• 10. Refund If Items of Income Transfer from
One Year to Another –- A.R.S. § 42-2060.
• 11. Expedited Review of Jeopardy
Assessments – A.R.S. § 42-2061.
• 12. Abatement of Penalties – A.R.S. §
42-2062.
35. State Taxpayer Bill of Rights
• 13. Department Responsibilities and
Deadlines – A.R.S. § 42-2063.
• 14. Reimbursement of Fees and Costs –
A.R.S. § 42-2064.
• 15. Abatement of Interest for Errors or Delays
Caused by the Department – A.R.S. §
42-2065.
• 16. Statute of Limitations on Tax Debts –
A.R.S. § 42-2066.
• 17. Limitation on the Use of Pseudonyms by
Department Employees – A.R.S. § 42-2067.
• 18. Suspension of Statute of Limitations
During Taxpayer Disability – A.R.S. §
42-2068.
36. State Taxpayer Bill of Rights
• 19. Privileged Communications With Tax
Practitioners – A.R.S. § 42-2069.
• 20. Prohibited Audit Techniques – A.R.S. §
42-2070.
37. State Taxpayer Bill
of Rights
• 21. Reimbursement of
Bank Costs by
Erroneous Tax Levies
– A.R.S. § 42-2071.
• 22. Stay of
Enforcement Actions
Pending Offer in
Compromise – A.R.S.
§ 42-2072.
38. State Taxpayer Bill of Rights
• 23. Report of Employee Misconduct – A.R.S.
§ 42-2073.
• 24. Equitable Relief From Joint and Several
Liability – A.R.S. § 42-2074.
• 25. Duration of Audits – A.R.S. § 42-2075.
• 26. Explanation of Audit or Refund Denial
Results – A.R.S. § 42-2076.
• 27. Distribution of Unpublished Tax Cases –
A.R.S. § 42-2077.
• 28. New Interpretation or Application of Law –
A.R.S. § 42-2078.
40. City Taxpayer Bill of Rights
• The provisions are mostly the
same.
– Cities must issue private taxpayer
rulings.
– Allied Waste v. Chandler (TX
2003-000453)
• Telling a taxpayer that it was
taxable after years of not
informing it that it was taxable
41. Advanced Sales and Use Tax in
Arizona:
Arizona and City Audit and Appeal Procedure
Presented by
Mike Galloway
Shareholder
Bancroft Susa & Galloway, PC
www.arizonatax.com
Bancroft Susa & Galloway
A PROFESSIONAL CORPORATION