ANAF’s Anti-fraud Not Documented Before Going to the Field in 2020 Substantive Controls Problems: No Written Minutes and Falsely Framed Facts – Report

When the Directorate General for Combating Tax Fraud (DGAF) started within the Afghan Air Force, it did not in all cases make documents before traveling to the field, regarding the financial situation and financial risks associated with the economic agents it is under control, mentioned in the Audit Bureau report.

ANAF . headquartersPhoto: Hotnews

With regard to the performance of objective, operational and unanticipated control actions, it has been found that:

• In all cases the objective of the control was not specified or the fact (the reason in fact) described in the content of the report was found by the anti-fraud inspectors;

• Although it is indicated in some monitoring documents that minutes of document collection have been prepared, in fact, they have not been prepared and no documents have been collected;

• Situations were identified in which, in the completed minutes, normative acts were mentioned under the heading “Chapter Two – Violated Legal Provisions” that could not be attributed to commercial companies.

With regard to the preparation of the minutes of the detection and punishment of violations (PVCSC) and / or the application of penalties, the presence of cases such as:

  • Violation penalties were applied to the acts stipulated on the date of application of the penalty;
  • incorrect identification of the quality of the subject of the active infringement, in the case of PVCSC intended for authorized natural persons, sole proprietorships, family enterprises;
  • The sanctioned acts were wrongly framed from a legal point of view;
  • The amount of the penalty applied is not related to the degree of social risk of the act committed;
  • preparation of the Consumer Protection Law on infringing acts against offenders who do not fulfill the constituent elements of the offenses;
  • Non-uniform practice regarding the application of penalties for the offense of the same act.

With regard to records and insurance procedures, the following were found:

  • delays of 20-297 days in the preparation of control documents and the establishment of precautionary measures for ten taxpayers, after the establishment of the register;
  • The lack of motive, in some cases, for decisions to take insurance measures, respectively, the risk of the debtor evading prosecution, concealing it, and possibly squandering his assets highlighted by the supervisory authorities.

With regard to capitalization of control results/actions, it has been found that:

  • In some cases, financial inactivity was declared with a delay of up to 375 days from the date on which the minutes were drawn up;
  • At the DGAF level, a checklist of activities to benefit from anti-fraud, which is a mandatory document, has not been established in all situations;
  • In the case of control procedures, at the end of the procedure the documents prepared by the anti-fraud inspectors are not uploaded to the ACVILA computer application, which affects the subsequent assessment of the financial risks of the respective taxpayers;

With regard to the preparation of criminal case documents, it was found:

  • In some cases, criminal complaints are filed without taking into account all legal provisions in the field when substantiated;
  • The deadlines for preparing drafts of documents for notification of criminal investigation bodies and for sending them to the relevant structures were not respected, respectively, the delay compared to the deadlines stipulated in the operational procedure (PO-44.07);
  • The criteria of propriety in the organization of activity were not always analyzed, respectively, the priority of notification documents to criminal investigation bodies, according to the severity of the facts or the value of damage to the consolidated state budget. Management staff within the DGAF.

Regarding the use of available time funds, it was found:

  • the long duration of some anti-fraud controls;
  • Ineffective use of the time fund by structures with supervisory powers of ANAF in the sense of checking the same operations and / or the same financial periods;
  • the use of a number of anti-fraud inspectors in each procedure that is not proportional to the degree of complexity of the work;
  • Identification of control procedures in which a significantly large number of intermediate control works have been established.

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