အခွန်ရုံး အရုံစိုက်သော အပြုအမှု များ

 

နည်းပညာတိုးတက်လာတာနဲ.အမျှ အခွန်ကို ရှောင် ဉဗဒေကို လက်တလုံးချား လုပ်သူတွေကို စုံဆန်းလာနိုင်ပါတယ်

အမြတ်ငွေ တစ်နှစ်ရောင်းနှုန်း နဲ. အလားတူ စည်းပွားရေးလုပ်ငန်းတွေရဲ့. အချက်အလက်တွေ ပေါ မူတည် ပြီး နှိုင်းယပြီး အရန်းကွာနေတဲ. စီးပွားရေးလုပ်ငန်းတွေကို သေချာစုံစမ်းမှုတွေလုပ်ပါတယ်

Recently, the ATO have updated their information on the behaviours, characteristics and tax issues of privately owned and wealthy groups that attract ATO attention.

The following behaviours and characteristics may attract attention:

Key risks relating to business structures such as consolidations, international transactions, ineligible businesses accessing lower company tax rates and self-managed superfunds.

New issues for transactions relating to Capital Gains Tax (CGT) small business concessions, excise and excise equivalent goods, fringe benefits tax, carry forward of revenue losses and private use of business assets.

Information on how the ATO target illegal phoenix activity, refund fraud, identity crime and organised crime and the cross-agency taskforces they are involved in.

         Information on taxpayers who avoid or delay payment of tax by non-lodgment of their tax returns          where they have reportable fringe benefit amounts included in payment summaries and STP                   reporting.

The following behaviours and characteristics may also attract attention:

•  tax or economic performance not comparable to similar businesses
•  low transparency of your tax affairs
•  large, one-off, or unusual transactions, including the transfer or shifting of wealth
• aggressive tax planning
• tax outcomes inconsistent with the intent of the tax law
• choosing not to comply, or regularly taking controversial interpretations of the law
• lifestyle not supported by after-tax income
• accessing business assets for tax-free private use
• poor governance and risk-management systems

Ref; ICB.