Tax legislation and audit procedures

• Legislation on tax control in force in Georgia;

• Carrying out tax audit (in-house and on-site inspection);

• Review the pre-contact audit procedure and make an initial visit to the taxpayer;

• Ongoing control procedures used in the audit process (tax monitoring, timing, control procurement, inventory);

• Comparison of accounting journals and records with tax returns;

• Analysis of total revenue and sales;

• Cost check: Cost of goods sold;

• Expense Check: Current Expenses;

• Comparison of bank records and analysis of fiscal statement;

• Principles of determining the price of goods / services;

• Basics of determining tax liability using indirect methods;

• Types and responsibilities of tax violations;

• Completion of tax audit, tax audit act;

• Recognition of audit results, mediation and appeal, reconsideration of decisions made and drawing conclusions;

• Private Sector Accountants and Financial Managers;

• Representatives of the auditing company;

• Individuals with their own business;

• Specialists from different spectrums of the enterprise who need knowledge of taxation issues;