BOLIVARIAN REPUBLIC OF VENEZUELA

EXPERIMENTAL NATIONAL UNIVERSITY

“RAFAEL MARÍA BARALT”
Bobures-sucre-zulia

ELEMENTS OF THE
CUSTOMS AND TAX
AUDIT

Teacher: student:
Humberto Luis David Zubiria Sánchez
 OBJECTIVES OF CUSTOMS AUDITS:

• Verify:
The accuracy of import and export operations in order to verify their correct
compliance with the obligations and regulations indicated in the various legal
provisions.

• Detect:
Determine the magnitude of the errors committed during the customs procedure,
accounting records of these and formulation of the different declarations or reports,
violations of regulations, cases of commercial customs fraud.

• Give guidance:
to operators on ways to reduce the possibility of violating customs regulations in
the future, in order to avoid burdensome or defective procedures and propose
improvements.

OBJECTIVES OF TAX AUDITS:

1.- Verify that the tax returns are a reliable expression of the operations recorded in
your accounting books, the supporting documentation and that they reflect all the
transactions carried out.

2.- establish whether the tax bases, credits, exemptions, franchises, rates and
taxes are duly determined and if there are differences, proceed to collect the taxes
with the consequent legal surcharges.

3.- timely detect those who do not comply with their tax obligations.

Auditable object : It is constituted by the area, a sector subject to analysis by the

auditor, that is, all that element susceptible to being subjected to a customs or tax
audit work.

CUSTOMS AND TAX AUDITOR AND HIS FUNCTION:

Tax auditor: is the official in charge of evaluating compliance with tax obligations,
analyzes the accounting records of the supporting documentation and the veracity
of what is reported in the sworn statements.

FUNCTION OF THE TAX AUDITOR:

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- require the presentation of books and documents, forms and accounting
vouchers.

- require explanations about the organization of the company.

- request the presentation of analyzes and additional documents of the items in the
statements or balance sheets.

- prepare minutes to document the taxpayer's explanations.

- evaluate the existence of fraud and/or errors in the company.

- Verify compliance with all requirements and conditions that affect tax operations

CUSTOMS AUDITOR:

The customs auditor is in charge of verifying foreign trade operations, to know if

they comply with customs legislation in a timely manner, and also offers the
certainty of knowing if they have the necessary documentation to verify the legal
stay and trend of goods of foreign origin. , as well as ensuring by keeping inventory
control and whether deductions have been made in accordance with customs tax
legislation.

FUNCTION OF THE CUSTOMS AUDITOR:

-verify the accuracy and veracity of the facts and circumstances of any nature
recorded by the taxpayers or taxpayers in any declarations and communications
required by customs regulations.

-they investigate the possible existence of factual elements or other antecedents

with tax and customs significance that are totally or partially unknown by the
administration.

-determine, where appropriate, the accuracy of the tax settlement operations

carried out by the taxpayers and the income made and establish the regularization
that they deem coming from their customs and tax situation.

-once the checks have been carried out and the differences observed in the audit
have been established, the units must have the capacity to make proposals for tax
settlements resulting from the verification and investigation actions, setting the
amount that must be paid additionally, and, if applicable, proposing the initiation of
the sanctioning procedure.

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-Verify compliance with the constituent elements of prior control, in accordance
with the laws of the republic.

TRAINING OF THE CUSTOMS AND TAX AUDITOR:

-Academic training: technical studies, bachelor's or postgraduate degree in

administration, computer science, systems engineering, accounting, law,
international relations, among others.

-Complementary training: instruction in the subject obtained throughout your

professional life through conferences, workshops, seminars, forums or courses.

-Empirical training: knowledge resulting from the implementation of audits in

different institutions, with or without having an academic degree. Among the
auditor's ideal knowledge to help prepare and carry out the audit, the following
stand out: finances, leadership, costs, systems and procedures, international trade,
among others.

CUSTOMS BASES:

- national constitution of the Bolivarian Republic of Venezuela.

- organic customs law.

- partial regulations of the organic customs law.

-organic law of administrative procedures.

- among other.

TAX BASES:

- national constitution of the Bolivarian Republic of Venezuela.

- organic tax code.

-regulation of the income tax law.

-organic law of administrative procedures.

- among other.

CONCEPT OF EVIDENCE

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Audit evidence is the information that the auditor obtains to draw conclusions on
which his opinion is based. Evidence is considered competent and sufficient if it
meets the following characteristics:

relevant: when it helps the auditor reach a conclusion regarding the specific audit
objectives.

Authentic: when it is true in all its characteristics.

Verifiable: is the evidence requirement that allows two or more auditors to

separately reach the same conclusions, under the same circumstances.

Neutral: it is the requirement that it be free of prejudices. If the issue under study is
neutral, it must not have been designed to support special interests.

CUSTOMS AUDIT STANDARDS

-verify the accuracy and veracity of the facts, data and circumstances recorded by
the obligated parties in their customs declarations of any kind, as well as the
income made as a consequence thereof and the exemptions or exonerations
applied and the refunds requested or already returned.

-investigate the existence of factual elements or other antecedents of customs

significance that are partially or totally unknown to the customs administration.

-They will check whether the debt has been correctly settled and whether or not
some type of regularization is appropriate.

-They will carry out the settlement proposals that apply.

-they will propose the initiation of sanctioning procedures.

-identification of risks prior to customs clearance.

-identification of risks to manage them at the time of dispatch.

-documentary control of green DUAS (immediately after release)

-use of scanners to check merchandise.

-determine the effective customs and tax debt derived from them.

-Verify compliance with all requirements and conditions that affect said operations.

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-carrying out immediate physical controls upon release at the time of unloading in
the interested parties' own warehouses to a subsequent auditor in the
importing/exporting company.

PLANNING AND SELECTION:

audit plan: risk analysis techniques: determines the documents, sectors and
operations where the operations are focused.

Selection: once the strategy has been designed, the operator to whom the audit
will be carried out is selected, based on the risks

AUDIT PREPARATION:

-Information gathering.

-analysis of data and information.

-Preparation visit.

-risk assessment.

-selection of risks for controls.

EXECUTION OF THE AUDIT

-Identified risks are verified

-conformity with customs regimes of documentation, accounting, systems is

verified

-identifies incorrect accounting practices

-if necessary, physical controls are carried out

PRESENTATION OF THE REPORT

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 At the end of the audit, an internal report is prepared and one for the operator
contains:

-the scope of the audit.

-the description of the company.

-the controls that were carried out.

-the results.

-indicate the changes that must be made.

-the opinion of the operator.

-signature of the auditor.

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