Tax Audit Files
Tax Audit Files SuiteApp is not compatible with the SuiteTax feature. If the SuiteTax feature is enabled in your NetSuite account, do not install this SuiteApp.
Tax authorities in different countries require an export of general ledger (GL) data for auditing purposes to verify if businesses are reporting their tax returns correctly. Taxpayers can provide this electronic record to tax auditors in support of their tax returns, and to review accounting records.
With the Tax Audit Files SuiteApp, you can generate an extract of the following general ledger data to a format compliant with government requirements.
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Supported Tax Audit Files |
Description |
Related Help Topic |
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Malaysia GST Audit Files |
The Malaysian tax bureau, Jabatan Kastam Diraja Malaysia (JKDM), requires local businesses to submit their tax data to facilitate audits for GST compliance. With Tax Audit Files, you can generate the Malaysia GST Audit File (GAF) in the format prescribed by JKDM. The tax audit file is available in XML or text file format, and can be used for submission to JKDM. |
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Mexico DIOT File |
The Mexico tax authority, Servicio de Administración Tributaria (SAT), requires taxpayers to submit the Mexico Declaración Informativa de Operaciones con Terceros (DIOT) File to declare third-party transactions. SAT requires taxpayers to submit a monthly declaration of all third–party transactions, with details of the applicable value-added tax. With Tax Audit Files, you can generate DIOT files that comply with requirements specified by SAT. You can also submit this online using the DIOT_11 software. |
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Mexico Electronic Accounting File |
The Second Amendment to the Temporary Tax Regulations defines the tax reporting requirements for accounting information in Mexico. Under these rules, taxpayers in Mexico have to file accounting information with the tax authorities on a monthly basis. With Tax Audit Files, you can generate Mexico Electronic Accounting File records that comply with the Mexico tax authority. |
Mexico Electronic Accounting File (Mexico Compliance SuiteApp) |
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Norway SAF-T Financial |
The Norway Standard Audit File for Tax (SAF-T) is a standard file format for exporting various types of accounting transactional data in XML format. The report structure is based on the SAF-T standard format by the Organization for Economic Cooperation and Development (OECD). |
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Philippines RR No. 09-2009 Audit Files |
Businesses in the Philippines must generate and export tax audit files in the format prescribed by the Bureau of Internal Revenue (BIR) in Revenue Regulations (RR) No. 09-2009. With Tax Audit Files, you can generate the following data exports that are compliant with RR No. 09-2009:
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Singapore IAF |
The IRAS Audit File, or IAF is a standard electronic file that the Inland Revenue Authority of Singapore (IRAS) requests from businesses for auditing purposes. IRAS conducts periodic audits to ensure that tax returns are being prepared correctly. If chosen, a Singapore-based company is required to submit a detailed breakdown of their business transactions through the IAF. IRAS does not assume that a business selected for audit has made GST errors. Audits are conducted on a broad range of industries to check the general level of compliance. You should maintain sales and purchases listings that support the figures reported in your GST returns. Acceptable IAF formats are flat files that can be either XML or pipe delimited text files. The NetSuite Tax Audit Files SuiteApp provides both options. You can generate an IAF file from data entries in your general ledger or chart of accounts, together with master file data of customers and suppliers, and details of invoices, orders, payments, and adjustments. |
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Spain Online VAT Register Reports |
The Spain tax agency (Agencia Estatal de Administración Tributaria) requires companies to electronically submit invoices issued and received to their institution through the AEAT online system. With Tax Audit Files, you can generate reports in the format specified by the tax authority. |
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OECD SAF-T |
For many countries, the Organisation for Economic Co-operation and Development (OECD) has issued the Standard Audit File for Tax (SAF-T) standard to assist auditors in determining if a business has paid the correct tax at the right time, in accordance with domestic tax legislation. It results from a specification of one of the principles set out in the Guidance on Tax Compliance for Business and Accounting Software. The NetSuite SAF-T in XML complies with the format specified by OECD as the minimum necessary to obtain meaningful information for audit purposes. This file can be submitted to tax authorities. The file captures the following data from several areas found in your general ledger or chart of accounts:
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Guidance on Tax Compliance for Business and Accounting Software |
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United Arab Emirates FTA VAT Audit File |
The United Arab Emirates tax authority, Federal Tax Authority (FTA), audits businesses at its discretion to ensure accurate and timely tax declarations. As part of the audit process, business are required to provide accounting information to validate their submitted tax declarations. The FTA VAT Audit File (FAF) is an export of accounting entries in comma separated values (CSV) file format specified by the FTA. The file is based on general ledger chart of accounts entries, master file data for customers and suppliers, and details of invoices, payments, and adjustments. |
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GL Data Extract |
Important:
Before you generate a GL data extract, ensure that the GL Audit Numbering feature has been enabled, and you have run the GL numbering sequence. Otherwise, file generation and download will fail. For more information, see GL Audit Numbering and Running GL Audit Numbering Sequences. With Tax Audit Files, you can generate a general ledger data extract (GL Data Extract) that can be used by any country for audit purposes. The GL Data Extract contains key transaction data such as posting date, account, debit amounts, credit amounts, document currency, reporting currency, and others in CSV format.
Note:
If the generated CSV file contains special characters, the data will not be properly displayed and may have inaccurate information when viewed in Microsoft Excel. To avoid this problem, ensure that your transaction line items do not contain special characters. |
To use the Tax Audit Files SuiteApp, read the following help topics:
For country-specific information about tax audit files, read the following topics: