Oecd accounting software
The software will install itself on your computer. Other documentation for the software:. This is a self-extracting zip file which will install the program on your computer in two steps right click on link, then "Save target as Questions or comments?
Email AOT epa. Guidance Note: Guidance on Tax Compliance for Business and Accounting Software This guidance note describes the processes needed in business and accounting software to attain a sufficient level of reliability for electronic records kept in support of tax returns during the retention period prescribed by tax legislation in individual countries.
The principles outlined cover: integration of effective tax protection controls;. Related Documents. This includes the facility for both self-auditing of data and its download for external audit testing including use of the OECD Standard Audit File-Tax.
This guidance note contains a detailed inventory of compliance and substantive tests performed by tax auditors that could also be performed by businesses to check the operation of their internal controls.
It describes the tests that revenue bodies would expect in the control activities and monitoring component of the internal control framework. It updates SAF-T version 1. SAF-T can be used for both internal and external test programmes, and can be linked to the inventory in the Guidance on Test Procedures for Tax Audit Assurance guidance note.
An annex provides further technical elements required to support SAF-T. Annex B. This guidance note describes the specification for the Standard Audit File for Payroll SAF-P , and provides guidance to revenue bodies and software developers on its design, application and implementation.
It also lists a number of potential benefits to stakeholders that may accrue by use of SAF-P in payroll software. The guidance note encourages the production of a data file containing payroll transactions in a standardised format.
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