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Breakout Session Introduction/General Instructions Fuel –Tax paid purchases- On-the-Road & Bulk.

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Presentation on theme: "Breakout Session Introduction/General Instructions Fuel –Tax paid purchases- On-the-Road & Bulk."— Presentation transcript:

1 Breakout Session Introduction/General Instructions Fuel –Tax paid purchases- On-the-Road & Bulk.

2 The enclosed Scenarios will be used by you and your team to determine the issues that should be raised. The intent is to illustrate that the applicable articles and sections of the agreement remain in force and are applied correctly. The enclosed Scenarios will be used by you and your team to determine the issues that should be raised. The intent is to illustrate that the applicable articles and sections of the agreement remain in force and are applied correctly. The exercise is to identify the issues, and present them. The facilitators will assist in presenting the issues and will allow for discussion to enhance our collective understanding of not only the agreement, but our individual jurisdiction statutory requirements, policies, and business procedures that may affect the audit program. The exercise is to identify the issues, and present them. The facilitators will assist in presenting the issues and will allow for discussion to enhance our collective understanding of not only the agreement, but our individual jurisdiction statutory requirements, policies, and business procedures that may affect the audit program. When analyzing the enclosed documents and working papers, refrain from becoming overly concerned with the mathematical results, as the result is not relevant to the exercise. When analyzing the enclosed documents and working papers, refrain from becoming overly concerned with the mathematical results, as the result is not relevant to the exercise.

3 INSTRUCTIONS CONTINUED In discussing the issues refrain from mentioning specific taxpayer names (to maintain confidentiality). In discussing the issues refrain from mentioning specific taxpayer names (to maintain confidentiality). Instructional Objectives: Instructional Objectives: Identify Tax Paid Purchases Identify Tax Paid Purchases Identify isolated or recurring error Identify isolated or recurring error There are a few commonly occurring errors to look for during the audit process- There are a few commonly occurring errors to look for during the audit process- If the type of error that’s occurring can’t be determined, expand the audit in that particular area. If the type of error that’s occurring can’t be determined, expand the audit in that particular area. Unusual clerical errors are not to be included in the error adjustment factor but correct it as a separate, stand alone adjustment. Unusual clerical errors are not to be included in the error adjustment factor but correct it as a separate, stand alone adjustment.

4 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 1 Location DatePrice Product DSLTotal $ 801.29 Product DSLTotal $ 801.29 Gallons 195.96 Invoice 3176Truck 4330 Sold to: Centre Truck Inc. The receipt was attached to the driver’s trip sheet.

5 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 2 XY Fuel & Duty Free –Detroit, Michigan 48216 Number 9085-3705 Date 12/23/2008 Company: Centre Truck Inc.Truck: 123 No State, Federal, Sales, Duty, Motor Fuel or other Taxes are applicable. Product: DSLReeferQuantity Unit CostTotal Non sales -taxN 49.3472.229$109.99

6 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 3 Pee Wee Fuel Stop Your full service Reservation station Location: Sanborn NY Date: 5/10/2008 Product: DSL Invoice 1232Gallons50 Price $2.19 Total $109.50 Sold Centre Truck Inc.Truck: 123

7 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 4 ON-Hamilton- D Fuel Stop ON-Hamilton- D Fuel Stop Qty 797.3 (Inv.9353/9350)

8 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 5 O.W & Sons Bulk Fuel Supplier Location: Nepean, ON Product: DSL Sold Centre Truck Inc. Scenario Centre Truck Inc. has been purchasing Bulk Fuel from O.W & Sons for the entire audit period of April01, 2006 to March 31, 2009. O.W & Sons for the entire audit period of April01, 2006 to March 31, 2009. Upon investigating the monthly fuel statements supplied by O.W & Sons the company has made minimum payments to the account.

9 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 6 Big Easy Petro Location: New Orleans, LA Date: 6/10/2008 Product: DSL Invoice 14023Gallons150 Price $2.26 Total $339.00 Sold : Arc TransportCentre Truck Inc. Truck: 1145

10 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc. Toronto, ON For the period: October to December 2008 Exhibit 7 D. Fuel Stop Location: Pittsburgh, PA Date: 15/01/2007 Product: DSL Invoice 1900Gallons225 Price $2.227 Total $501.08 Sold Centre Truck Inc.Truck: 123

11 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 8 O.W & Sons Bulk Fuel Supplier Location: Nepean, ON Product: DSL Bulk Fuel Withdrawals Sold: Centre Truck Inc. TruckDateGallonsLitres Driver 100Oct 1210 794.9James 100Oct1110.0416.4Reefer 123Oct 1215 813.9Ben 123Oct150.0189Reefer 100Oct 8184.0 696.5James 100Oct 8110.0416.4Reefer 123Oct 10215 813.9Ben 123Oct10110.0416.4Reefer 102Oct 1184 696.5Rocky 102Oct150189.3Reefer 123Oct 1218 813.9Ben 123Oct150.0189.3Reefer

12 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 9 Home Made Location: Toronto, ON Date: 15/12/2008 Product :Bio-Diesel Invoice 0Gallons600 Price $0.00 Total $0 Sold Centre Truck Inc.Truck: 123

13 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 10 O Canada O Canada Location: Toronto, ON Date: 24/12/2008 Product: Diesel Invoice 0Gallons700 Sold :Owner OperatorTruck: 1115

14 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 11 Review 3rd party fuel statement for Feb2007 for CA (California) and identify any error in the Fuel type column.

15 FUEL INVOICE EXHIBITS International Fuels Tax Audits of: Centre Truck Inc.Toronto,ON For the period: October to December 2008 Exhibit 12 Discuss record keeping requirements for Tax-paid bulk fuel purchases as part of IFTA Procedures. IFTA Procedures.

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