ACCA考试HMRC powers 税务局的权利有哪些内容？

大家都知道，ACCA考试中学员需要掌握的知识点有很多，学员要想更好的学习该内容，应该重视每一个知识点的学习才可以。ACCA考试HMRC powers 税务局的权利有哪些内容？

ACCA考试HMRC powers 税务局的权利要求学员掌握的内容不算少，学员需要去学习并掌握该部分的内容，通过记忆来掌握其内容。主要内容如下：

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1、Rights , Obligation , Prohibitions税务局的权利、义务和禁止

HMRC has the right (not need to give reason)to enquire into the completeness or accuracy of any return.税务局有权力询司纲税申报单的完整性和*性；

Rea$on:Such an enquiry may be made on a complete random basis or a suspicion of under payment of tax due to taxpayer's failure to comply with tax legislation有时候是随机的，有时候是怀疑有目的的；

HMRC has a limited period within which to commence enquiries into a tax return.税务局要在有房的明间内进行询同调查

2、Compliance check 合规性检查

The fist anniversary of the actual filing date.if the return was delivered on or before the due filing date , or如果纳税申报里按时或者提前缴纳，那么应该是提前之后的1年以内进行询问，或者；

Windows 二 The quarter day following the first anniversary of the actual filing date.if the return is filed  after the due filing date. The quarter days are31 January.30April,31 July and 31 October.如果没有按时申报缴纳纳税申报单，那么应该是在提交之后的1年的季度日(1.31 4.31 7.31 10.31)。

3、Discovery assessment 发现评估

If an officer of HMRC discovers that profits have been omitted from assessment, that:

1、any assessment has become insufficient (4 years ).

2、or that any relief given 15 (6 years ),

3、 or has become excessive . an assessment may be raised to recover the tax lost (20 years).

Rasise的条件：

1、There has been careless or deliberate understatement by the taxpayer or their agent: or

2、 At the time that compliance check enquires on the return were completed , or could no longer be made , the officer dki not have information to make them aware of the loss of tax

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