Examples of tax evasion, concealment of income and accounting
1- Failure to register income in the books or less registration of them by creating fake buyers and fake code (economic number) or other people’s code, especially institutions that sell their goods through branches, agents, brokers and distributors. is coming
2- Making accounts and accounting, recording sales or income in the accounts of creditors, current partners, etc.
3- Registering the purchase of goods and assets in the expense account against the relevant standards.
Inflating the purchase price of goods and assets by creating fictitious sellers and invoices or registering the purchase of goods and expenses that are not real.
4- Taking delivery of the quantity or number of goods purchased domestically or imported and recording all the purchase amount in the books.
5- Recording the direct costs of buying or importing goods in the current account.
6- Inflating the amount included in purchase invoices and expenses through collusion with the customer.
7- Referring to fictitious and personal expenses as expenses of the institution.
8- Registering purchase invoices and expenses more than once.
9- Removing healthy goods from the accounts as waste and not registering their sales in the books.
10- Tampering with goods measuring devices (low sales) and misuse of cash sales boxes and failure to record actual sales in the offices.
11- Means of fraudulent non-receipt claims or non-recording of claims collection has been deleted.
12- Crediting customers’ accounts due to fake return of goods and giving fake cash discounts to customers’ accounts.
13- Removing depreciated assets from the accounts in order to hide the income and sell them at the time of transfer or liquidation.
14- Unreal exchange rate in order to hide profit and show loss.
15- Conclusion of formal contracts and fake invoices for the purchase of materials and goods and cost documents.
16- Failure to register some expenses in order to hide some incomes.
17- Presenting the cost price of manufactured goods higher than the actual price through an unrealistic increase in the price of materials or materials that have not been purchased, wages and production overhead.
18- Replacing cheap raw materials instead of expensive ones.
19- Selling goods less by printing more weight of goods on cans or boxes or packaging.
20- Computer violations include:
– Feeding the computer with fake input data.
– Changing the input information for processing.
– Deletion of input information for the purpose of fraud.
– Changing the contents of the main files by wrong computer programs.
21- Creating false information in the main files (creating fictitious sellers and buyers in certain systems of creditors and debtors).
22- Changing the content of the computer program with the purpose of cheating.
23- Eliminating output reports and replacing fake output reports instead of original output reports.
24- Deleting, adding and changing numbers and information that have already been given to the computer, through manipulation in the computer program.
25- Presenting instructions and a mock computer program to tax assessment agents.
26- Using multiple software in order to prepare different financial statements for the company and for the tax affairs organization
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