The role of audit procedures in strengthening tax return

applied research in the General Tax Authorit

Abstract

               The subject of the tax refund is one of the important topics that requires verifying the accuracy of the calculation of tax deposits and tax revenues. Due to the differences in the basis of tax calculation and according to the type of taxpayer and the method of accounting, the issue must be given special importance, as the amounts deposited in the current account of the deposits are not considered revenue, but rather require going into a group of tax calculations. In order to determine the tax revenue and the remaining tax deposits, they must be returned to the taxpayer. Accordingly, a set of proper audit procedures are required that must be taken into account when carrying out the tasks of auditing deposits and tax refunds The research concluded with a set of conclusions, the most important of which are revenues, deposits, and tax refunds, an integrated ring. One link cannot be overlooked from another when examining any one of these rings. Therefore, any error in one of these rings that may occur will result in an accompanying error in the other two rings, and a set of recommendations, the most important of which are It is necessary to prepare an intermediate account for tax refunds to facilitate tracking the refund amounts, their sources, and their relationship to the tax deposits account, and to include the annual financial statements with a statement showing the flow of tax refunds, detailed according to the refunding authorities.