Technical Assistance for Revenue Policy and Administration

Assistance focuses on risk assessment; scope and depth of audit plans; assessing books and records of multi-national enterprises; assess international transfer pricing risks; assess revenue recognition and cost recovery; review of agreed audit workload; Assistance also provided to the Large Taxpayer Office Audit Section on: risk assessment; scope and depth of audit plans; assessing books and records of Mongolian financial companies; identifying impact of economic crisis on financial institutions, and risk assessment in a net operating loss environment; assessing specifics related to the banking sector; providing best practice for specialized banking sector audits; tax implications of converting cash payments into non-cash transactions, and how evasion can be detected/avoided; addressing audit strategies for firms in specialized sectors, including construction.