Tax audit in the digital age. Jaco Tempel, Netherlands Tax and Customs Administration

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Edmund Turner
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1 Tax audit in the digital age Jaco Tempel, Netherlands Tax and Customs Administration 1

2 General content Digital age and consequences for tax administrations Enhancement of compliance through IT: electronic collecting raw data from third parties and tax payers & smart technology International developments Xenon Point of sales systems IT audits 2

collecting raw data from third parties and tax payers & smart

3 Digital age Many changes in methods and techniques Great implications but no reinventing tax administration principles Compliance and compliance risk management still most important Enhancement of compliance through IT International standards in guidance notes 3

Compliance and compliance risk management still most important

4 Guidances notes Guidance and specifications for Tax Compliance of Business and accounting software Guidance for the Standard Audit File Tax Guidance for the Standard Audit File Payroll Guidance on Test Procedures for Tax Audit Assurance 4

the Standard Audit File Tax Guidance for the Standard Audit

5 Enhancement of compliant behaviour and risk management Use of contra information Smart technology f.i. webtools and point of sales systems 5

6 6 A system for identifying relevant (fiscal) activities on the Internet.

7 The concept How? Monitoring Identifying Profiling Spidering Output 7

8 Monitoring Profiling Spidering Identifying Output Monitoring and Profiling Gathering example sites Positive websites Representative for the sites to find Negative websites The rest of the internet Look like positives but are not Automated construction of a advanced search profile based on the example sites Validation of the profile 8

Negative websites The rest of the internet Look like positives but are not

9 Monitoring Profiling Spidering Identifying Output Spidering Translation from the profile to a query Direct search on the internet Use the profile to evaluate the visited website Intelligent strategy to decide which links should be followed Intelligent strategy to decide which websites should be evaluated Determining scores and ranking the results 9

visited website Intelligent strategy to decide which links should be followed

10 Monitoring Profiling Spidering Identifying Output Identifying An intelligent strategy to find pages within the site that contain identification details Validation of identification details using open sources on the internet Identification of name, street, house number, postal codes, phone numbers, VAT numbers, bank accounts, CoC number, etcetera. 10

identification details using open sources on the internet Identification of name,

11 Monitoring Identifying Profiling Spidering Output Output To a Oracle database Accessible with MySQL Delivered in the format that the client wants. 11

12 Other webtools Others 12

13 Community International community of Tax and Customs organisations. Netherlands; United Kingdom; Denmark; Canada; Sweden; Belgium; Norway; New kandidates are Poland, Turkey and Chili Annually a usermeeting is organized and daily we are on line in contact via a portal to share knowledge, experiences and projects with one another. 13

kandidates are Poland, Turkey and Chili Annually a usermeeting is organized and

14 Tafeic Extension and reinforcing network of Xenon users Setting up of collaboration between tax and police Extending knowledge Developing methods and tools Creating cooperation between audit teams of both police and tax 14

Extending knowledge Developing methods and tools

15 Point of sales systems Type: JPG 15

16 sites n_website_esp.pdf (Spanish) df (English) ion_website_fr.pdf (French) 16

17 Point of sales systems Supervision necessary: 15 % of point sales systems employ a skimming module Compliance risk management means cooperation with relevant stakeholders Reliable Point of Sales Systems Quality Mark Foundation 17

risk management means cooperation with relevant

18 IT in tax audits Role of audit file Preparing for tax audits Using computer assisted audit techniques Special powers of the tax auditor Use of expertise of IT auditors 18

19 IT in tax audits Basic principles: Four eye principle Copy of data file Reasonable period of time 19

20 20 Thank you for your attention!

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