大家都知道，ACCA考試中學員需要掌握的知識點有很多，學員要想更好的學習該內容，應該重視每一個知識點的學習才可以。ACCA考試HMRC powers 稅務局的權利有哪些內容？

ACCA考試HMRC powers 稅務局的權利要求學員掌握的內容不算少，學員需要去學習并掌握該部分的內容，通過記憶來掌握其內容。主要內容如下：

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1、Rights , Obligation , Prohibitions稅務局的權利、義務和禁止

HMRC has the right (not need to give reason)to enquire into the completeness or accuracy of any return.稅務局有權力詢司綱稅申報單的完整性和*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有時候是隨機的，有時候是懷疑有目的的；

HMRC has a limited period within which to commence enquiries into a tax return.稅務局要在有房的明間內進行詢同調查

2、Compliance check 合規性檢查

The fist anniversary of the actual filing date.if the return was delivered on or before the due filing date , or如果納稅申報里按時或者提前繳納，那么應該是提前之后的1年以內進行詢問，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.如果沒有按時申報繳納納稅申報單，那么應該是在提交之后的1年的季度日(1.31 4.31 7.31 10.31)。

3、Discovery assessment 發現評估

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的條件：

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

通過ACCA課程的學習，學員對財會知識有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經驗與難題，一起解決rongyuejiaoyu。