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A tax audit is typically an examination of a taxpayer's financial records to ensure compliance with tax laws and regulations. There are different classifications of tax audits, each with its unique characteristics and procedures. In this article, we will discuss the various types of tax audits and the differences among them.

Audits can be broadly classified into two main categories - field audits and office audits. Field audits involve the onsite examination of a taxpayer's premises by audit officials, while office audits take place at the taxpayer's place of business or at the auditor's office.

There are several sub-classifications within these main categories. Field audits can further be classified into Detailed Tax Examinations, which are conducted by senior audit officials and typically take longer and involve a more detailed examination of the taxpayer's records. Field audits can also be classified into Simplified Tax Reviews, which are simpler in nature and conducted by junior officials, 税務調査 どこまで調べる often focusing on specific issues like expense verification.

Office audits, on the other hand, typically involve the review of records and documentation of the taxpayer. There is another type of audit known as mail-in reviews, which involves reviewing financial records sent to the tax authority by the taxpayer, by analyzing income, expense, deductions and credits claimed.

Audits may also initiate based on certain reasons, regardless of audit type. Many times, audits are based on random number selection, which uses random numbers to select taxpayers for an audit. This initiative typically takes place to determine a wide interpretation of tax returns and claims in the overall market.

Understanding the types of tax audits is crucial for tax authorities as it allows them to prepare properly in case of an audit. Preparation for a tax audit involves defending discrepancies, and being aware of tax laws and regulations.

Taxpayers should also be aware of their duties and privileges during a tax audit. They have the right to seek redress or justice, and taxpayers are responsible for providing accurate information and supporting documentation to the auditor.

In conclusion, tax audit classifications are an essential aspect to understand for both taxpayers and tax authorities. By knowing the different types of audits, one can better prepare for and navigate the audit process.