Lessons Learned From Best Practices of Tax Audit Officer the Chachoengsao Area Revenue Office

Abstract

Background and Aims: Tax auditors of the Revenue Department are in a position that requires adaptation, knowledge of accounting, law, current political events, and observation techniques and the use of rhetoric in speaking to encourage people to pay taxes, which will lead to further national development. This research aims to 1) extract lessons on good tax auditing practices of tax auditors at the Chachoengsao Revenue Office, and 2) determine guidelines for developing good tax auditing practices of tax auditors at the Chachoengsao Revenue Office.

Methodology: Qualitative study by collecting data through in-depth interviews with 5 key informants who were specifically selected from those who had scores from            the performance index or work success in each fiscal year with a score order of more than 120 points for at least 2 consecutive fiscal years.

Results: It was found that Good practices of tax auditors must have knowledge of the law, the Revenue Code, and must also be aware of the regulations, practices, policies of  the executives, and the goals set for each fiscal year. They must also behave as kind colleagues who help each other and are not selfish, even though tax auditors do not consider career growth or have a role model in their work. Good practices are divided into 3 main steps: 1) Consider the goals set for each fiscal year, analyze the company's preliminary data, and compare financial statements for at least 2 years: the current year and the previous year. Then, select the tools used for the work. 2) Conduct the audit according to the regulations, practices, and use the tools specified by the Revenue Department. The work must refer to the law, which is the Revenue Code. If the business operator does not comply with the regulations, practices, or laws, the business operator must make corrections. 3) Submit the audit results to the supervisor for consideration and approval to end the matter and forward them to the relevant agencies. In order to determine the guidelines for developing good practices, it is very important to create a foundation of knowledge and understanding for tax auditors in accounting, the Revenue Code, related regulations, and practices to prepare tax auditors to work according to the organization's goals.