ACCA考試HMRC powers 稅務(wù)局的權(quán)利有哪些內(nèi)容？

大家都知道，ACCA考試中學(xué)員需要掌握的知識(shí)點(diǎn)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(gè)知識(shí)點(diǎn)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(guò)記憶來(lái)掌握其內(nèi)容。主要內(nèi)容如下：

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

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(bào)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(shí)候是隨機(jī)的，有時(shí)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(jìn)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(bào)里按時(shí)或者提前繳納，那么應(yīng)該是提前之后的1年以內(nèi)進(jìn)行詢問(wèn)，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(méi)有按時(shí)申報(bào)繳納納稅申報(bào)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(píng)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(guò)ACCA課程的學(xué)習(xí)，學(xué)員對(duì)財(cái)會(huì)知識(shí)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(guò)，分享你的備考經(jīng)驗(yàn)與難題，一起解決rongyuejiaoyu。