Tax Collection of the Revenue Department by Issuing a Tax Audit Warrant according to the Revenue Code

Abstract

This academic paper aims to present the Revenue Department's tax collection process by issuing a tax inspection order under the Revenue Department.The Revenue Department's tax collection process by issuing a tax inspection order according to the Revenue Code. There are 11 elements: 1) Tax collection principle,
2) Taxation method according to the Revenue Code, 3) Taxpayer, 4) Type of issuance of a summons for tax investigation according to the Revenue Code, 5) the cause for the tax audit by issuing summons, 6) the scope of one's authority to issue summons, 7) The practice of issuing a tax audit warrant according to the Revenue Code, 8) Tax audit model, 9) Tax assessment and collection, 10) an appeal against a tax assessment, 11) the proper performance of one's tax duties and some interesting suggestions about measures for taxation are: 1) increase tax collection by Area Revenue Office or Branch Area Revenue Office to audit and monitor the tax filling of the taxpayers, 2) increase access to tax filling and tax payments to facilitate and reduce the number of people who avoid tax or want to pay less tax than the actual amount to be paid, 3) Publicity campaigns on tax deductions, tax exemptions, and tax privileges to raise awareness and facilitate access to information through social media, 4) Strict enforcement of existing laws, regulations and practices.