Tax Auditing

Introductory knowledge of financial accounting, financial auditing and taxation.

Classes are theoretical and practical, using an expository methodology for the presentation of the matter, supported by the resolution of cases and practical exercises.

Developed summaries and workbooks are available.

1. Know the objectives of the Tax Audit

2. Prepare the Tax Audit: plan, execute and issue reports

3. Carry out the Tax Audit to the main areas of the Balance Sheet: Investments, Inventories, Accounts Receivable and Accounts Payables, Accruals and Deferrals, Equity, Cash and Cash Equivalents.

4. Carry out the Tax Audit to the Income Statement: expenses and income.

1. INTRODUCTION TO TAX AUDIT

1.1. General notions of taxation

1.2. General notions of auditing

1.3. The tax audit

1.4. The forms of tax audit

1.5. The Supervisory Board

2. OBJECTIVES OF THE TAX AUDIT

2.1. Tax regularity control

2.2. Tax management

3. TAX MANAGEMENT AND TAX BENEFITS

3.1. Introduction to tax benefits

3.2. Analysis of the main tax benefits

4. TAX AUDIT OF BALANCE SHEET AND INCOME STATEMENT

4.1. Financial investments

4.2. Investment properties

4.3. Tangible fixed assets

4.4. Intangible assets

4.5. Inventories and biological assets

4.6. Current assets and income

4.7. Current liabilities and expenses

4.8. Financial liabilities and equity instruments

NAO

COURINHA, Gustavo Lopes, (2019), Manual do Imposto sobre o Rendimento das Pessoas Coletivas, Almedina.

DOURADO, Ana Paula (2021), Direito Fiscal, Almedina, 6ª edição, Coimbra.

GUIMARÃES, J. Cunha, (1998), Auditoria fiscal, Separata da RCC, nº 217, Vol. LV, Porto.

LOURENÇO, João Cabrito, (2000), A auditoria fiscal, 2ª edição, VISLIS, Lisboa.

MARTINS, António; Taborda, Daniel; Sá, Cristina (2020) A Dedutibilidade de Gastos no IRC”, Almedina, Coimbra

PEREIRA, Manuel Henrique Freitas, (2018), Fiscalidade, Almedina, 6ª edição, Coimbra;

PINTO, Cristina e VASCONCELOS, André Alpoim de (2011), Regime Fiscal das Depreciações e Amortizações – Anotado e Comentado, Areal Editores.

RODRIGUES, João, (2009), SNC – Sistema de Normalização Contabilística – Explicado, Porto Editora

SALDANHA SANCHES, J. L. (2006), Os limites do planeamento fiscal. Substância e forma no direito fiscal português, comunitário e internacional, Coimbra Editora.

 Legislação:

 Código das Sociedades Comerciais

Código Comercial

Código do IRS

Código do IRC

Código do IVA

Estatuto dos Benefícios Fiscais

Lei Geral Tributária

Regime Geral das Infracções Tributárias

Sistema de Normalização Contabilística