ࡱ> BEA_$bjbj4>$!<(:{,<): >0nR!.!J!Mn!? ]: Describe financial institutions for the purposes of Tax Code escribe obligations of banks due to registration of taxpayers Describe services that can be provided by Ministry of Taxes Describe the structure of the Ministry of Taxes Describe the tax system of Azerbaijan Republic Describeregistration of taxpayers DescribeCommercial (tax) confidentiality What is Transfer Pricing? Transfer Pricing versus Market Value Market value and when tax authority can apply market value to the contracts/transactions Explain Resident definition Write financial services stipulated in Tax Code Describe criteria for large taxpayers (for the purposes of Tax Code ) What are the taxpayers rights What are the taxpayers responsibilities What is definition of the tax agent What is definition Interrelated persons What is definition Permanent establishment. What are rights of State Tax Authorities What are Responsibilities of State Tax Authorities Describe commercial confidentiality Who can have access to commercial confidentiality Describe obligations of banks connected with registration of taxpayers Describe Off-site ( desk audit) tax inspection Describe Responsibilities of State Tax Authorities Describe rights of State Tax Authorities What is operative tax control? What decision can be made at the end of onsite tax audit? Date of decision on conducting tax auditing is 25.04.2018 what can be duration of the tax auditing? Justify Documenting the results of on-site tax inspection Invitation of specialist to provide assistance in tax inspection Explain Expert analysis in onsite tax audit What is sanction for avoidance in onsite tax auditing? What is sanction for avoidance in operative tax auditing? Describe the access of officials of tax authorities to the areas and premises for the performance of on-site tax inspection Describe On-site tax inspection and types Describe Collection of tax debts What you will do if you found avoidance how you will treat Describe Inspection by chronometer method Describe Controlling of tax stamps and products When can be stopped tax auditing Write all docs procedures for tax authorities in onsite tax income Describe collection of tax debt Inspection by chronometer method X company was audited by tax National Revenue Department (inspector T) in 02.2013-04.2016. The same auditor (Inspector T) has been proposed again by the Department for audit period 05.2016-03.2018. Is it possible? Why? Why not You are on site tax audit in company X (permanent establishment of nonresident) for audit period 03.2016-03.2017. Company has not submitted any tax return to tax authority so far. During on site inspection you have got transcations that Company X gained profit .. AZN for fiscal year 2017. Besides in 02.02.2018 company transfered . USD net profit to the Parent comany in UK. Calculate overall tax liabilities and justify them for on-site audit Act. Note: CBAR exchange rate is 1 USD= 1.7001 AZN You are on site tax audit in new resident company Y for audit period 03.2016-03.2017. Company has not submitted any tax return (except profit and wage tax return) to tax authority so far. During on-site inspection you have got transactions that Company X paid . azn due to reinsurance contract azn for international communication and .. dividends payments to non-residents companies. Calculate overall tax liabilities and justify them for on-site audit Act. Imagine you tax inspector you are in tax auditing in X company. You have already found some avoidance and want to take docs. What procedures are due withdraw documents? What parameters you consider for starting tax auditing In planned tax audit what documents you have to prepare What is 3rd party notion and roles in on site audit? What is difference between operative tax control and on site tax audit? What are circumstances that exclude the guilt of the person for violation of tax legislation? Financial sanctions applied to banks and other credit organizations managing various types of banking activity What is responsibility of tax authorities and their officials Describe of revision of appeal by the tax authority Describe Provision of information by banks and other credit organizations managing various banking activities Describe tax obligation Calculation of taxes by tax authorities Refund of overpaid taxes, interests and financial sanctions Describe seizure of property Writing off bad tax debts and deduction of bad What are tax services? Describe issuance of certificate of residency Describe Confirmation of tax amount payable in the other contracting state and deducted from the tax calculated in the Republic of Azerbaijan Describe Application of exemption or lower tax rate provided for in the international agreement with respect to a non-resident DescribeConfirmation of taxes paid by the non-resident intheRepublic of Azerbaijan Describe refund of taxes overpaid by the non-resident in the republic of Azerbaijan according to the regulations for administration of international agreements Describe general provisions for submitting the application forms on implementation of international agreement to tax authorities and the revision What are differences between invitation of specialist and expert? What are channels of services for taxpayers You are on site tax audit in company X (permanent establishment of nonresident) for audit period 01.2016-05.2017. Company has submitted all tax returns (except withholding tax return) to tax authority so far. During onsite inspection you have got transactions that Company X paid . AZN interest in 17.02.2017 for the principal amount .. You got information that average interest on inter-bank trade on credits is %. Calculate overall tax liabilities and justify them for on-site audit Act. You are on site tax audit in company X (permanent establishment of nonresident) for audit period 01.2016-01.2017. Company has not submitted tax returns to tax authority so far. During on site inspection you have got transactions that Company X paid . AZN interest in 01.2017. You got information that average interest on inter-bank trade on credits is %. Calculate overall tax liabilities and justify them for on-site audit Act. You are on site tax audit in company X (permanent establishment of nonresident) for audit period 07.2016-04.2018. Company has not submitted any tax return to tax authority so far. During on site inspection you have got transactions that Company X gained profit . AZN for fiscal year 2017. Besides in 02.02.2018 company transferred USD net profit to the Parent comany in Poland. Calculate overall tax liabilities and justify them for on-site audit Act. Note: CBAR exchange rate is 1 USD= 1.7001 AZN You are on site tax audit in new resident company Y for audit period 03.2015-12.2016. Company has not submitted any tax return (except property and wage tax return) to tax authority so far. During on-site inspection you have got transactions that Company X gained .. AZN profit in 2015. Besides paid azn due to reinsurance contract . azn for international communication and dividends payments to non-residents companies in 14.07.2016 Calculate overall tax liabilities and justify them for on-site audit Act. 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