The tax survey is generally conducted by the Federal Public Service. This is handled by the Research and Documentation department and is periodically conducted to ensure the tax laws are upheld. There are certain specific regulations that need to be followed for submission of taxes. Non-governmental institutions can also conduct such a survey to determine how many have filled in their taxes or how the tax rates affect different social communities.
The tax survey is compartmentalized into specific sections. These sections are as follows:
- The first part is called the Direct Tax Section which deals with personal income tax, business income tax and legal income tax. There is also a non residential income tax which is sometimes followed depending on the nature and time of the tax survey. This is created with adherence to the rules and terms mention in the Federal Law.
- The second part is the Indirect Tax Section which deals largely with estate, Vat, registration, excise duties and other such related duties and taxes. This is mostly regional and dependent on the varied rules of the given State.
The tax survey keeps in mind the following points:
- This generally addresses particular institutions or demographic groups and hence, the laws applicable to these areas need to be kept in mind during construction.
- In case of national tax surveys, all aspects regarding taxation policies, terms and conditions and the different taxing requirements should be mentioned.
- This should be professional in tone yet coherent to the respondent-masses.