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A tax audit is a thorough examination of an individual's or a business's tax returns in order to detect any discrepancies or inaccuracies. Understanding the tax audit procedures and policies can help alleviate stress and potential penalties. In this article, we will explore the different types of tax audits, their procedures, and the policies that govern them.

Types of Tax Audits

There are several types of tax audits, including Tax Return Examinations, Office Audits, In-Depth Audits, and Virtual Audits. Correspondence Audits involve mail-based communication where the tax auditor reviews the tax return and supporting documents sent by the taxpayer. The taxpayer is required to present their documents for review at the tax office. Field Audits are more comprehensive and involve the tax auditor visiting the taxpayer's premises to conduct the audit. Centralized Audit Proceedings involve a team of tax auditors conducting an audit using technology to review documents and conduct the audit.

Tax Audit Procedures

The tax audit procedure may vary depending on the type of audit and the tax authority conducting it. However, the following are the general steps involved in a tax audit:

1. Selection of Audit: The tax authority selects a tax return for audit using random selection methods.
   
2. Notification: The taxpayer is notified about the audit verbally.
   
3. Collection of Documents: The taxpayer is required to collect and submit necessary tax-related documents including bank statements.
   
4. Review of Documents: The tax auditor reviews the documents submitted by the taxpayer.
   
5. Inquiry: The tax auditor may ask questions to clarify discrepancies or inconsistencies to obtain more information.
   
6. Verification: The tax auditor verifies the taxpayer's financial records.
   
7. Audit Conclusion: 税務調査 どこまで調べる The tax auditor concludes the audit by either accepting or rejecting the tax return.