The Evolution of Tax audit standards

The Evolution of Tax audit standards

Portuguese version of the standard accounting and auditing documents Saft-Pt law enforcement so far, has gone through six years, through this process , the Portuguese government has gradually established a relatively complete electronic invoice regulatory system , although not perfect, and sometimes out of some conditions, but such a huge system of public process has been normal operation , and can do it , it should be said that this management system , has been at the forefront of the world , as most countries in the world have not been able to do this. It can be predicted that the future direction of development , the Portuguese government continue to improve this audit specification to meet the advanced needs of tax administration .

Saft-PT First Edition Portaria n. º 321-A on March 26, 2007 launch , the formal implementation of January 1, 2008 , z in Chinese circles was also no small stir together because it is a completely something new , I was writing an article , ” hot Topics : interpretation of tax audit specification documents SAFT-PT”, published in Portuguese newspaper China for Saft-PT made ​​a science -style interpretation of the article is now in Portugal China reported the official website can also be found (, interested readers can look at. But then this version of the audit specification is not perfect, because it’s just business -to-business data export made ​​a very rough standards.

Science bit: we now know that we submitted to the Inland Revenue Department documents are to Xml as a file extension , that is, a file Xml format from the technical means in terms of the auditing standards documents through XML Schema do specification. XML Schema is a language used to describe the instructions on the Xml file, which is used to describe which elements appear at what time , what the elements have attributes and so on. For example , Saft-PT if they can not be verified , a computer program automatically checks out, the computer program is based on examination of the format described Schema , if verified , however, that must be where to Saft-Pt Schema document does not meet the standards it.

All software export file for the account section whether the standards are based is Schema, if verified through, we think is right , and if the Inland Revenue Department documents released to us Schema validation pass , but the file to the Inland Revenue Department , where you say could not be read , it should not blame the software itself , because there is evidence that documents can be verified. In fact the first version of Saft-Pt standard in the second year and made ​​some improvements , Schema designed to improve a bit more , but only slightly , there is no qualitative change , nor explicitly businesses must be upgraded , some Chinese businessmen know , some do not know , nor seriously.

The first edition of saft-Pt standard , the overall evaluation should be talking about is not perfect , such as allowing customer information is empty, sell products and product standard no association and so on. Revenue initial requirements are simple, it is required that you use with export Saft-PT file functions of the software , and generally do not check , followed by 3-4 years, just do spot checks of individual customers are asked to file exported Saft-Pt and then burn to disc, send the local tax authorities , then , customers simply are not familiar with this knowledge , we still need assistance, export documents, verified, and then distributed to the local tax authorities , but the vast majority of case , there is no any reply , the individual also some feedback that is read out Saft-Pt file in question , our response is that the document has been verified , is entirely correct , and I remember in 2009 , there were a tax official Castelo Blanco on the phone admitted that their internal verification standard saft-Pt documents issued outside software vendors than many strict standards , so they collected samples over the saft-Pt files, there are a lot “Error ” , when I speak to him , and if so , is that we should not be the responsibility of software vendors , but rather to develop this standard loopholes , tax officials also admitted that, regarding the review of documents , there is nothing . The result of this situation , was simply unable to completely Saft-Pt document as the basis for the tax audit , internal audit software because IRD can not read those documents are verified for compliance with Schema . Therefore, the law of the Portuguese tax authorities , in fact, a mere formality , and did not play the desired effect. But the Portuguese tax authorities efforts were not in vain , because they promote the establishment of an advanced E-Fatura electronic invoice management system , to improve the efficiency of the tax regulation plays a crucial role .

Portaria n. º 321-A/2007 On March 26 , Version 1.0
Portaria n. º 1192/2009.10.8, version 1.01 revision , this part of the revision is relatively large for electronic invoicing , laying the foundation for the next version .
Portaria n. º 160/2013.4.23, version 1.02 , perfect function, the formal introduction of digital signature technology .
Portaria n. º 274/2013.8.21, version 1.03 , very minor changes .
E-Fatura from the development trend of view , AT ongoing upgrades to improve saft-t file standards, which will go on , and they do so, on the one hand , Saft-Pt standards are constantly being improved , AT also in the management and use of such a huge project and solve problems were found , the process of solving the problem is reflected in the upgrade process again and again , and on the other hand , the Internet is becoming increasingly popular , AT assumes that businesses are able to master some of the most basic computer and internet knowledge can do a simple operation of some copies of files, transfer files , such as the Internet , this is the case , the upgrade process has become a very simple thing that can be done by the owner himself, or by the software company’s technical support staff. But the problem here is that the first of these technocrats overestimated shopkeepers computer skills , and a considerable number of people are computer illiterate , are not good at learning new knowledge, who is responsible for doing the accounting accounts not much better , but this problem is not to be considered AT , they just want to strengthen through this E-Fatura tax regulatory management system to improve efficiency , as businesses have difficulties on their own to digest it.

February 21, 2014