Azerbaijani Taxes Ministry completes training of personnel for implementation of e-audit by late 2013
Azerbaijan, Baku, Oct. 27 /Trend A.Akhundov/
The Ministry of Taxes of Azerbaijan plans to complete the training of personnel for the introduction of electronic audit (e-audit) by the end of 2013, the Taxes Ministry told Trend on Thursday.
Implementation of the electronic audit system in Azerbaijan was completed in May. The electronic audit system's implementation was carried out jointly with the tax administration of the Netherlands as a part of the international twinning program.
"Pilot testing is now being conducted as a part of the project. At the same time, the auditors who have already passed relevant trainings, share their knowledge and skills with other auditors. This is mainly carried out at the Special Regime Tax Service Department. Employees study the methodology of e-audit and watch video tutorials. Practical trainings are being organized for them every week. This work is planned to be completed by the end of this year and most of the department's auditors will be ready to use e-audit early next year," the Taxes Ministry said.
For a large-scale use of e-audit the financial and IT-specialists of large enterprises should be prepared along with the auditors of the Ministry of Taxes, so that they could provide electronic data on time and in the right format.
"According to the Tax Code, the institutions must provide the required data online in 15 days. The e-data is examined at the tax office on the basis of a special program, and the next steps are planned in line with its results. This methodology should be applied on a single platform of cooperation between tax authorities and taxpayers. The possibilities of signing partnership agreements are provided for this," the Ministry said.
The Taxes Ministry plans to start implementation of e-audit in the oil and trade companies. The electronic audit will primarily cover foreign companies operating in the oil sector, local holdings, businesses and companies that have branches and conducting operations abroad, as well as large and medium-sized trade and services objects, actively using electronic control cash registers and POS-terminals. Aside from that the e-auditing will be used by the companies in the banking, insurance, leasing, telecommunications spheres, companies specializing in e-commerce, processing centres, enterprises providing public services.
Transition to a new system is not so simple, and the amount of the tax authorities, fully working on a similar audit platform all over the world does not exceed ten.
New software, called ACL-Mentor, was developed in order to facilitate the study of software for electronic audit. A new interface was also created jointly with the German DATEV. The interface is easy to use and meets the objectives of the e-audit.
Electronic audit is meant to protect the rights of taxpayers. Its application requires an automated information system and the Taxes Ministry's system has all possibilities for the e-audit.
The use of electronic audit may allow a 90 per cent cut in the number of field audits.