Tax Audit Standards
The duty of Tax Inspectors who execute tax audits is to determine tax amount which tax payers have to pay. Tax inspector performs its work in order to determine the tax amount what is supposed to be rather than raise revenue. In tax audits, from the principle that actual circumstances of taxable event and related process is the essence of tax inspection, tax inspector takes point of determination of actual circumstances.
Tax inspector respects legal rights of taxpayer in tax audits. Tax inspector considers legal obligations to taxpayers especially tax confidence.