State law allows certain taxpayers to conduct the fieldwork on their audits after the taxpayer and the auditor have agreed to the audit procedures. In essence, these taxpayers audit themselves under the supervision of the Comptroller’s office. Learn how the Managed Audit Program works and whether you qualify.
The Comptroller may authorize direct payment permit holders, through a formal contract, to use a percentage-based reporting method to calculate taxes due. Direct-pay permittees wishing to utilize this method must request permission in writing from the Audit Division director. Questions about this program should be directed to the local Audit office or the Audit Division.
The Comptroller’s office is committed to promoting taxpayer compliance. In an effort to accomplish this objective, voluntary disclosure is available to taxpayers owing tax who wish to comply with Texas’ tax laws. Standard written agreements will be provided for all taxes administered by the agency for which such agreements are authorized. Find out how to arrange to pay back taxes without penalties or interest through a voluntary disclosure agreement (VDA).
State law authorizes the Comptroller to contract with individuals or firms to perform compliance examinations for the state sales tax and other taxes as deemed necessary for the State of Texas. Learn more about how the Contract Examination Program works, including qualifications and compensation.
For general information about the program, email the Audit Section of the Tax Administration Division or call toll free 800-531-5441, Ext. 3-3900 statewide; in Austin, call 512-463-3900.
The fundamentals of tax auditing are set forth in an online procedure manual.