Vous êtes sur la page 1sur 16

CONTR

CAATTs COMPLIANCE REPORT

TAXPAYER INFORMATION:
Name of Taxpayer:
TIN:
Letter of Authority No.
Taxable Year:

REVENUE OFFICER INFORMATION:


Name of Revenue Officer:
Office/Division:
Email Address:
Contact No:

I. DATA GATHERING STAGE


I-1.Taxpayer Profiling
Please indicate name of Taxpayer's representatives for tax and/or CAS related issues

Name Title Contact Info

(Insert additional rows here)

YES NO

A. Does the taxpayer use a registered fully computerized accounting


system (CAS)?
Computer- Aided Components
Fully Specify

B. Is the taxpayer's Computerized Accounting System already approved?

If yes, please indicate date of approval of permit & version no:

If not approved please state reason and status of the application for permit to use

C. Description of Computerized Accounting System and/or components thereof


Name Version No. From (mm/yyyy) To (mm/yyyy)
Commercial/customized Software

Page 1 of 16
In house developed Software

D. Datafiles submitted pursuant to RR16-06 in relation to RR9-09


Accounting ledgers File Format Remark

(Insert additional rows here)

I-2.Have you collated the following datafiles? (Check appropriate box)


YES NO

A Attachments for Value Added Tax Declarations


1 Summary List of Sales (SLS)

2 Summary List of Purchases (SLP)

3 Summary List of Importations (SLI)-Taxpayer File

4 eSales Reports

B. Attachments for Income Tax Returns


1 Summary Alphalist of Withholding Agents of Income Payments
subjected to Creditable Withholding Taxes by the Payee/Income
Recipient (SAWT)

2 Softcopies of Scanned BIR 2307 of Creditable withholding taxes


required under Rev Reg 002-15

3 Alphalist of Other Payees whose income payments are exempt from


withholding but subject to Income tax (Form 1604E Schedule D.3)

Page 2 of 16
4 Annual Alphalist of Payees subject to Expanded Withholding Tax
(Form 1604E Schedule D.4)

5 Alphabetical List of Payees subject to Final Withholding Tax (Form


1604F Schedule D.5)

6 Alphalist of Employees other than rank & file who were given Fringe
Benefits Expanded Withholding Tax (Form 1604E Schedule D.6)

7 Alphalist of Employees Terminated before December 31 (Form


1604CF Schedule D7.1)

8 Alphalist of Employees whose Compensation Income are Exempt from


Withholding Tax but subject to Income Tax (Form 1604CF Schedule
D7.2)

9 Alphalist of Employees as of December 31 with no Previous


Employers (Form 1604CF Schedule D7.3)

10 Alphalist of Employees as of December 31 with Previous Employers


within the Year (Form 1604CF Schedule D7.4)

11 Alphalist of Minimum Wage Earners (Form 1604CF Schedule D7.5)

12 Monthly Alphalists of Payees (MAP)

C. Third Party Information Request from AITEID and other sources


1 Summary List of Sales

2 Summary List of Purchases

3 Summary List of Importations

4 BOC Data on importation

5 Others (Indicate Source)

Page 3 of 16
YES NO
II. TEST OF DATA INTEGRITY

A.
Are files secured from the taxpayer stored in read only CD-R or DVD-R format?

B. Are the storage media properly labeled as to the identity of the taxpayer,
name of files included and signed by an authorized official of the taxpayer?

C. Have you performed the following data validation procedures on the submitted
taxpayer data?
1. Data validity (no unrecognizable characters are indicated)

2. Obtained a File Layout Report duly certified by the taxpayer's


representative

3. Matched the File Layout Report against the actual data submitted by the
taxpayer

State reason if you ticked or

III. DATA INTERROGATION STAGE

A. Have you performed the applicable audit procedures including those


YES NO
prescribed under RAMO 1-2008?

1. Minimum Audit Procedures:

Reconcilation of books of accounts with Financial Statements


Mapping/Grouping of Accounts (GL vs AFS vs ITR)

Test for propriety of claimed deductions


Check for Prior Year Expenses

Completeness of Transactions
Check for gaps & duplicates on Invoices/Official Receipts

Check for unusual entries


Credit on expense accounts

Debits on income accounts

Page 4 of 16
Offsetting/Netting of Accounts

Audit Procedures peculiar to industry


Please specify type of industry. ___________________

(Insert additional rows here)

YES NO

2. Mandatory matching to be performed on BIR mandated files except


Relief Data (e.g. SLS, SLP, SLI where matching is processed by AITEID)

Reconciliation SLS vs SAWT

Reconciliation of GL Accounts vs 1604E Alphalist

(Insert additional rows here)

3 Others

(Insert additional rows here)

Page 5 of 16
YES NO

B. Have you performed other mandatory data validation procedures available in the CAATTs Laboratory?

1 SLP Validation (TIN Validation of Summary List of Purchases)


Discrepancy ________________ Note: (Total amount of Supplier's invoice with invalid TIN)

2 Employee Validation (Validation of 1604C)


Discrepancy __________________ Note: (Tax due on compensation not subjected to withholdi

C. Did you use the facilities of the CAATTs laboratory or other audit tools for your
data interrogation?
Please indicate other audit tools used for verification in addition to ACL

IV. DISCREPANCY REPORT (Show Base Figures):


Description Reference Page No.
Income Tax

(Insert additional rows here)

VAT/Other Business Taxes

(Insert additional rows here)

Excise Tax

(Insert additional rows here)

Page 6 of 16
Description Reference Page No

Withholding Tax

Documentary Stamp Tax

(Insert additional rows here)

Others

(Insert additional rows here)

Remarks (If any):

CAATTS Compliance Report Prepared By:

Revenue Officer & Date Submitted

Group Supervisor & Date Submitted

Technical Assistance Provided By:

CAATTs Laboratory Administrator


Noted By:

Division Chief

Quickguide

Page 7 of 16
 In filling up the form, pls rename the sheet with the the name of taxpayer
 CAATTs Compliance Reports to form part of the docket for PAN cases
 Narrative description of the CAATTs procedures utilized during audit and the corresponding CAATTs
related findings to be part of the report of investigation
 Apply RAMO 1-2008 as guide for CAATTs Audit Procedures
 Post reporting requirements for collections/assessments attributable to CAATTs to be submitted in a separate
 Unless otherwise stated, pls indicate in taxable base amounts the noted discrepancies thereof

Page 8 of 16
Annex "C"
ONTROL NO. _____________________

Not Applicable

Page 9 of 16
marks

Remarks (Indicate "INC" if


Not Applicable
incomplete)

Page 10 of 16
Page 11 of 16
Not Applicable Reference

Noted
Discrepancy Reference/ Remarks
Y/N

Page 12 of 16
Noted
Discrepancy Reference/ Remarks
Y/N

Page 13 of 16
Noted
Discrepancy Reference/ Remarks
Y/N

holding tax)

Amount (Base Figures/Tax Due*)

Page 14 of 16
Amount (Base Figures/Tax Due*)

Page 15 of 16
ate form

Page 16 of 16

Vous aimerez peut-être aussi