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ATO's Approach re tax return reviews:
Our approach to managing income tax returns held for integrity checks
We have a responsibility to government and the community to make sure that everyone pays the correct amount of tax under the law. We conduct programs each year where selected returns are reviewed before issuing the assessment. Tax returns that are held for review and action before release include returns identified as containing 'high risk' refund claims.
We are now using specialist technology to help identify and review tax returns that may contain missing or incorrect information. Claims outside normal occupation or industry ranges will result in a thorough review of all aspects of an individual's tax affairs before a refund is issued. We understand that the time taken to process the income tax returns held for integrity checks has an impact on some of you.
While registered tax agents lodge 71% of individual returns, less than half of the returns held for integrity checks were prepared by tax agents. With more than 21,000 tax agents preparing returns, this overall is a positive reflection of the quality of work done by you. Returns prepared by tax agents, are significantly less likely to be reviewed, than self-prepared returns.
Most affected tax agents had only one or two returns held for review, however we are concerned with a small group of tax agents who had significant numbers of held returns; half of the tax agent prepared held returns, were lodged by just 1,200 tax agents.
Why have delays occurred?
Last year, we checked around 29,000 returns and found more than 20,000 refunds were incorrect or fraudulent. This year, we expected to review about 30,000 returns to remove any incorrect or fraudulent claims before refunds were issued.
Since 1 July 2011, 106,000 tax returns with refund claims totalling $447 million have been held. This has meant that the processing of some tax returns has taken longer than anticipated and resulted in delays in receiving an expected refund.
To date, our reviews have resulted in amendments to 80% of held returns. These results support the necessity to review these types of claims.
What we are doing
We value your ongoing feedback about our processes, and it assisted us to improve our approach and allocate additional resources to this work.
We undertake to contact tax agents with held returns by the end of May 2012, with more information about the returns we hold. We may send a review letter, make phone contact, and/or finalise the case. Where multiple returns lodged by you have been held we may visit or phone to address the issues collectively.
We will continue to:
§ provide updates to professional associations regarding our progress and listen to the concerns they raise on behalf of tax agents
§ improve our practices to more efficiently review held returns in a timely manner
§ communicate our processes and progress.
Why claims are disallowed
Our review process may require the substantiation of the claim made at specific income tax labels. Our letter refers to information that is available on our website www.ato.gov.au, that lists the appropriate documents to support different claims. Where the claim is not fully supported through appropriate documentation, substantiation, or explanation, it is disallowed.
If adjustments are made, the notice of assessment will issue, detailing the adjustments and penalties imposed, where relevant. As this process involved a review, rather than an audit, the notice of assessment will be the only correspondence issued that shows the adjustments made.
If you want an oral explanation of the decision, phone us on 13 72 86 Fast Key Code 3 2 between 8.00am and 6.00pm, Monday to Friday.
More information
Refer to our website www.ato.gov.au:
§ Where's my refund? by searching '1440', for details of new approaches and reasons why returns are held. We will continue to update this page with details of our progress.
§ Income tax return integrity supporting documentation by searching '00292524', which provides information about what is required to substantiate a claim at a specific label.
Erin Holland
Deputy Commissioner of Taxation |
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