Improving the system of using the data while auditing indirect taxes Rabbimovich Khotamov Komil, BFA, Senior Researcher Online published on 27 February, 2017. Abstract This article is devoted to studying of indirect taxes which have a significant portion in formulating the state budget revenue as well as the mechanisms of compiling the data while developing tax reports and accounting reports. In addition, the article considers the invoice as the main statement illustrating amounts of the Value Added Tax (VAT) and excise tax and the author gives the proposal to make amendments to the invoice and invoice register lists with the account of transforming invoices into the register lists and tax reports with the aim of generalizing the data of the invoices and completing the invoice of any enterprise by the taxpayer. As far as we know, the invoice reflects the selling price of goods or services. At the same time, the amount and the rate of the VAT and excise tax are shown, and the last column represents the total value of all accounted indirect taxes. However, according to the tax legislation, sometimes the selling price of goods and services and the taxable base of the VAT can be different. This, in turn, does not give an opportunity to supervise over the amounts of the VAT and excise tax in both invoice and register lists. Thus, the proposal to introduce the normative amount of determining a taxable base has been made. Top Keywords Indirect taxes, the Value Added Tax (VAT), excise tax, a taxable base, accounting of taxes, invoice, financial statements, tax reports, register list of invoices. Top |