大家都知道，ACCA考試中學(xué)員需要掌握的知識點有很多，學(xué)員要想更好的學(xué)習(xí)該內(nèi)容，應(yīng)該重視每一個知識點的學(xué)習(xí)才可以。ACCA考試HMRC powers 稅務(wù)局的權(quán)利有哪些內(nèi)容？
ACCA考試HMRC powers 稅務(wù)局的權(quán)利要求學(xué)員掌握的內(nèi)容不算少，學(xué)員需要去學(xué)習(xí)并掌握該部分的內(nèi)容，通過記憶來掌握其內(nèi)容。主要內(nèi)容如下：
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1、Rights , Obligation , Prohibitions稅務(wù)局的權(quán)利、義務(wù)和禁止
HMRC has the right (not need to give reason)to enquire into the completeness or accuracy of any return.稅務(wù)局有權(quán)力詢司綱稅申報單的完整性和*性；
Rea$on:Such an enquiry may be made on a complete random basis or a suspicion of under payment of tax due to taxpayer's failure to comply with tax legislation有時候是隨機的，有時候是懷疑有目的的；
HMRC has a limited period within which to commence enquiries into a tax return.稅務(wù)局要在有房的明間內(nèi)進行詢同調(diào)查
2、Compliance check 合規(guī)性檢查
The fist anniversary of the actual filing date.if the return was delivered on or before the due filing date , or如果納稅申報里按時或者提前繳納，那么應(yīng)該是提前之后的1年以內(nèi)進行詢問，或者；
Windows 二 The quarter day following the first anniversary of the actual filing date.if the return is filed after the due filing date. The quarter days are31 January.30April,31 July and 31 October.如果沒有按時申報繳納納稅申報單，那么應(yīng)該是在提交之后的1年的季度日(1.31 4.31 7.31 10.31)。
3、Discovery assessment 發(fā)現(xiàn)評估
If an officer of HMRC discovers that profits have been omitted from assessment, that:
1、any assessment has become insufficient (4 years ).
2、or that any relief given 15 (6 years ),
3、 or has become excessive . an assessment may be raised to recover the tax lost (20 years).
Rasise的條件：
1、There has been careless or deliberate understatement by the taxpayer or their agent: or
2、 At the time that compliance check enquires on the return were completed , or could no longer be made , the officer dki not have information to make them aware of the loss of tax
通過ACCA課程的學(xué)習(xí)，學(xué)員對財會知識有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經(jīng)驗與難題，一起解決rongyuejiaoyu。
