Tax audit is a series of activities to collect and process data, information and evidence that is carried out objectively and professionally based on audit standards to test compliance with tax obligations.
Routinely, tax audits are carried out to ensure that taxpayers have actually fulfilled their tax obligations in accordance with the predetermined amount and the applicable regulations. Tax audits are carried out by officers from the Directorate General of Taxes.
Basically, there are two types of tax audits based on the audit period:
- Field inspection
This inspection is carried out no later than six months after the taxpayer gets the SPPL (Field Inspection Notification Letter).
- Office inspection
Unlike the field inspection, the period of the office inspection is four months after you fulfill the summons.
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