tailieunhanh - TAX AUDIT GUIDELINES DE 40 (9-04) (INTERNET)

We thought the whakataukī above is an encapsulation of how the Project Group ought to proceed in this matter. The challenges are tough. If New Zealand’s educators truly believe that every Māori student must be given, and deserves to be given, a high-quality education that matches their potential, then there is no time to lose. The Māori Advisory Group would like to thank the Auditor-General for providing a forum that was motivating and engaging. We look forward to working with the Project Group during the next five years | Employment Development l jy Department State of California TAX AUDIT GUIDELINES DE 40 9-04 INTERNET CU TAX AUDIT GUIDELINES TABLE OF CONTENTS CHAPTER PAGE NUMBER I. AUDIT PROGRAM A. Operational Structure and Mission 1 B. FACD Mission 1 II. TAX AUDITOR AUTHORITY DUTIES AND RESPONSIBILITIES A. Authority 1 B. Auditor Responsibilities 4 C. Rules of Conduct 4 D. Employer Responsibilities 6 III. CASE ASSIGNMENTS A. Types of Assignments 1 B. Case Assignment Guidelines 1 C. Case Set-Up 2 D. Transferring an Assignment 3 E. Case Appointments 3 IV. DEFINITIONS AND CLASSIFICATIONS OF AUDITS A. Definition of an Audit 1 B. Classification of Audits 1 V. SUBPOENAS A. Subpoenas - Overview 1 B. Preparation and Service of a Subpoena Subpoena 2 Duces Tecum DE 297 C. Failure to Appear 6 D. Securing Records - Financial Institutions 7 VI. PRE-AUDIT ACTIVITIES A. Planning 1 B. Books and Records to Be Examined 1 VII. ENTRANCE INTERVIEW AND ENTITY EXAMINATION A. Interview Procedures 1 B. Entity Examination Ownership Verification Procedures 1 New Release DE 40 9-04 INTERNET 1 TAX AUDIT GUIDELINES TABLE OF CONTENTS Continued CHAPTER PAGE NUMBER VIII. EXAMINATION OF BOOKS AND RECORDS A. Manual Scheduling Techniques 1 B. Verification of Acknowledged Payroll 4 C. Verification of Taxable Wages 4 D. PIT Verification Tests 5 E. Large Employer 6 IX. FACT GATHERING AND STATUS DETERMINATIONS A. Guidelines for Making Status Determinations 1 B. Application of Common Law Rules 2 C. Application of Statutory Employment Rules 14 D. Temporary Services and Employee Leasing Industry 15 CUiC Section X. PIT ASSESSMENT AND ABATEMENT A. Overview 1 XI. PENALTY DETERMINATION APPLICATION A. Penalties - Overview 1 B. Penalty Determination - CUIC Section 803 1 C. Penalty Determination - CUIC Sections 1112 a and 1 1112 b D. Penalty Determination - CUIC Section 3 E. Penalty Determination - CUIC Section 1114 5 F. Other Penalty Applications - CUIC Section 1114 7 G. Penalty Determination - CUIC Section 1117 8 .

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