Tax Investigation definition

Tax Investigation means
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Tax Investigation means monitoring the tax payer’s activities by the tax administrator, which includes an analysis of tax returns, customs declarations, documents and any other information available about the tax payer, also visiting taxpayers, controlling their activities with a view to identifying and eliminating any deficiencies and contradictions in respect of the calculation, declaration and payment of taxes.
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Tax Investigation shall have the meaning set forth in Section 2.5(b);
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Examples of Tax Investigation in a sentence

  • He also served as Director General of Income Tax (Investigation).

  • He was also a member of the Central Board of Direct Taxes, New Delhi and served as Director General of Income Tax (Investigation).

  • He was also a member of Central Board of Direct Taxes, New Delhi and served as Director General of Income Tax (Investigation).

  • Furthermore, at the Länder level the Tax Investigation Units (Steuerfahndung) of the local tax authorities have the powers to investigate tax fraud cases.

  • Possibly due to the fact that the expert team did not meet the representatives of the Federal Central Tax Office (Bundeszentralamt für Steuern), the role of the Tax Investigation Units (Steuerfahndung) in financial investigations and especially their cooperation or participation in Joint Investigation Groups between police and customs is somewhat unclear.

  • Large Tax Payers Office levied Special Communication Tax (SCT) and tax penalty on the Company as a result of the Tax Investigation for the year 2011.

  • The federal structures for law enforcement and judiciary play an important role in collecting and coordinating good practices and policies.• Article 208 of the Fiscal Code entrusts the Tax Investigation Units with enquiries as regards tax offences and breaches of tax regulations, including asset tracing, thus defining the Tax Authority as an investigative authority relevant for this evaluations round.

  • The FIU also has access in some cases to information held by the tax authorities, provided that the tax secrecy is lifted in accordance with Section 30 of the Fiscal Code.• As regards tax and specifically VAT fraud, the competent investigative authorities are the Tax Investigation Units (Steuerfahndung) of the local tax authorities, under the auspices of the Ministries of Finance.

  • The number of cases of tax evasion which were identified and reported by regional tax offices to the Tax Investigation Directorate increased and more cases of potential criminal offences were referred to Regional Prosecution Offices.Consultations with businesses and civil society took place through the Business Advisory Council and the Taxation Council when drafting the Laws on VAT and Excise.

  • A training strategy was adopted for staff of the Tax Investigation Directorate.

Related to Tax Investigation

  • Complaint Investigation means an investigation of any complaint that has been made to a proper authority that is not covered by an abuse investigation.

  • Remedial investigation means a process to determine the nature and extent of a discharge of a contaminant at a site or a discharge of a contaminant that has migrated or is migrating from the site and the problems presented by a discharge, and may include data collected, site characterization, sampling, monitoring, and the gathering of any other sufficient and relevant information necessary to determine the necessity for remedial action and to support the evaluation of remedial actions if necessary;

  • Investigation means the Bureau’s decision to hold and not process the Company’s license renewal applications identified in Appendix A due to the Company’s inability to certify compliance with its public file obligations.

  • investigating authority means an authority that in terms of national legislation may investigate unlawful activities;

  • Investigations The Xxxxxxx, when requested by one or a number of employees whom he/she represents, may investigate the basis for any dispute arising under this Agreement and may, at any stage, assist the employee(s) in seeking resolution of such dispute through the grievance procedure provided herein. A staff representative of the Union may substitute in place of the Xxxxxxx at the third step (Agency Head) or sooner if the agency is represented by other than the supervisor or intermediate supervisor. The Union may substitute a Union staff person in place of the Xxxxxxx if the Xxxxxxx is not available.

  • Investigating Department means any department / division / office of SCI investigating into the conduct of the Entity and shall include the Vigilance Department, “Central Bureau of Investigation, the State Police or any other authority or entity set up by the Central or State Government having powers to investigate”.

  • clinical investigation means any systematic investigation involving one or more human subjects, undertaken to assess the safety or performance of a device;

  • Background investigation means the investigation conducted by a licensee or applicant to support the determination of trustworthiness and reliability.

  • Site investigation means the collection and evaluation of data adequate to determine whether or not discharged contaminants exist at a site or have migrated or are migrating from the site at levels in excess of the applicable remediation standards. A site investigation shall be developed based upon the information collected pursuant to the preliminary assessment;

  • EXPERIMENTAL OR INVESTIGATIONAL means any healthcare service that has progressed to limited human application, but has not been recognized as proven and effective in clinical medicine. See Experimental or Investigational Services in Section 3 for a more detailed description of the type of healthcare services we consider experimental or investigational.

  • Assessment means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment;

  • self-assessment means an assessment made by a taxpayer or his representative under section 28;

  • Investigational Product means the Study Drug identified above and the control material, as further detailed in the Protocol;

  • Tax Authority means, with respect to any Tax, the governmental entity or political subdivision thereof that imposes such Tax, and the agency (if any) charged with the collection of such Tax for such entity or subdivision.

  • Due Diligence Examination shall have the meaning set forth in Section 3.2.

  • Tax Audit means any audit, assessment, or other examination relating to Taxes by any Tax Authority or any judicial or administrative proceedings relating to Taxes.

  • Taxing Authority means any Governmental Authority responsible for the imposition or collection of any Tax.

  • Tax Proceeding means any audit, assessment of Taxes, pre-filing agreement, other examination by any Taxing Authority, proceeding, appeal of a proceeding or litigation relating to Taxes, whether administrative or judicial, including proceedings relating to competent authority determinations.

  • Inquiry means information gathering and initial fact finding to determine whether an allegation or apparent instance of misconduct warrants an investigation.

  • Audit means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax.

  • Tax Contest means an audit, review, examination, or any other administrative or judicial proceeding with the purpose or effect of redetermining Taxes (including any administrative or judicial review of any claim for refund).

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • Tax Filing Authorised Person means such person as any Director shall designate from time to time, acting severally.

  • Experimental or Investigative means treatments, devices or prescription medications which are recommended by a Physician, but are not considered by the medical community as a whole to be safe and effective for the condition for which the treatments, devices or prescription medications are being used. This includes any treatments, procedures, facilities, equipment, drugs, drug usage, devices, or supplies not recognized as accepted medical practice, and any of those items requiring federal or other governmental agency approval not received at the time services are rendered.

  • Investigation Committee means the Investigation Committee appointed by the Board under Regulation 5 of these Regulations;

  • Audits means the audits and reviews carried out by the Bank or the Bank’s auditors, experts and insurers, as the case may be in accordance with the terms and conditions set out in Section 18.