For a tax auditing or a wage tax audit in a pharmaceutical company the relevant DART data should be provided – in Germany there is the Z3 procedure for the provision of data. Both the assigning of authorizations for the tax auditors for AIS and the creation of master data reports play an important part of the task list. In addition to the above mentionned tasks there is the coordination of the archiving and the support for the legacy systems.
Supplement
For the tax or wage tax auditors the created DART views which are based on the underlying DART extracts for the tax relevant data have to handed over. After a preparation of the data by the tax auditors the DART views are uploaded to the tax auditing software IDEA. The auditors perform necessary tax actions and will demand further transaction data, for instance individual item search for special G/L accounts or any account activities or any master data reports (G/L accounts, tax code, chart of accounts). In case of missing authorizations the missing authorization objects have to be identified and a role including these missing authorization objects has to be assigned to the tax auditors. But the actual assigning of authorizations is handled by an internal employee. As an archiving coordinator the main task is to act as an interface between IT and business, that is the business has a new requirement, for instance the archiving of a new printing list.
Subject description
Due to the new tax legislation "Steuersenkungsgesetz" from 23th October 2000 the financial administration has the right to audit the accounting data by using the IT systems of the taxpayer by data access. The principle of the data access are formulated in "Grundsätze zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen (GDPdU)". DART is a standard SAP tool in the SAP ERP system an interface for the data export provides transaction data, master data, meta data and depending tables which are required by the tax auditors. This data is handed over in a format which can be processed by the softare IDEA.