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As part of the public sector, RTD is obliged to abide by the code of ethics. This code must be observed by the auditors, section heads and tax audit board and head of RTD, as well as by all other employees working in the tax administration. Ibiza, auditions, castings, performance, music, entertainer, singer, choreographer, presenter, edecan, display, promoterThis code provides for the development of ethical rules based on the characteristics, culture, legal system and environment in which the audit structures operate. The purpose of observing the code of ethics is to make RTD audited taxpayers have confidence in the integrity, fairness and objectivity of the tax audit.

 

Final meeting with taxpayer

 

In addition to presenting a report, the auditor agrees with the auditee on the time and organization of the final meeting, within a period of 5 days from the presentation of the part of comments made by the taxpayer against the conclusions of the draft report. The auditor should inform the Head of RTD about this. As a general rule, the participants in the final meeting include the manager of the audited company and other interested representatives, as well as the auditors and heads of office and section. In special cases and requested by the head of section, the Head of RTD may also participate in such meetings. At the concluding meeting, the parties present their arguments and counterarguments to the opinions of the auditors expressed in the report and try to clarify all the details of the report.

 

At the final meeting, the heads of the audit teams write down all objections and clarifications according to a special protocol that is carried out for this purpose. The audited company should present its objections to the draft report in writing at this same final meeting.

 

Circulation of the audit report within RTD

 

The audit report and accompanying documents should be reviewed first by the section chief, then by the Director of Fiscal Audit and, finally, a summary thereof is reviewed by the Head of IDT.

 

Notice to taxpayers about the result of the audit

 

The taxpayer must receive the notification of the obligation resulting from the audit carried out by RTD no later than 14 days after the date of the audit report, presented by protocol by the Head of Tax Audit. After receiving the approved audit report and the respective appraisal notifications, the RTD Protocol Office is responsible for preparing a copy to be delivered to the taxpayer's domicile.

 

El décimo día a partir de la fecha en que el servicio postal envía el aviso se considera como la fecha de recepción del aviso de tasación de la obligación. La responsabilidad por la falta de recepción de la notificación a su debido tiempo es del contribuyente, el cual está obligado a declarar la dirección correcta para asegurarse de que las notificaciones sean entregadas por correo a tiempo. RTD también puede enviar el aviso de evaluación en persona. En tal caso, la fecha en que esta notificación es entregada al contribuyente y confirmada por este último se considera el día en que se recibe la notificación. En caso de que el contribuyente se niegue, el aviso de tasación se considera entregado en la fecha de la denegación.

 

¿Cuándo pueden los contribuyentes hacer sus objeciones?

 

El informe de auditoría está firmado por el equipo de auditoría. Si no ha sido posible resolver los reclamos del contribuyente auditado durante la elaboración del informe de auditoría hasta el momento de la emisión del aviso de tasación, el equipo auditor no podrá firmar el informe y presentar las objeciones respectivas por escrito en un anexo adjunto al informe. Junto a sus nombres en el informe, deben escribir la nota "ver observación".

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