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

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

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

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  1. Breakout Session Introduction/General InstructionsFuel –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 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.

  3. INSTRUCTIONS CONTINUED • In discussing the issues refrain from mentioning specific taxpayer names (to maintain confidentiality). • Instructional Objectives: • Identify Tax Paid Purchases • Identify isolated or recurring error • 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. • 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 EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc.Toronto,ONFor the period: October to December 2008 Exhibit 1 Location Date Price Product DSL Total $ 801.29 Gallons 195.96 Invoice 3176 Truck 4330 Sold to: Centre Truck Inc. The receipt was attached to the driver’s trip sheet.

  5. FUEL INVOICE EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc.Toronto,ONFor 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: DSL Reefer Quantity Unit Cost Total Non sales -tax N 49.347 2.229 $109.99

  6. FUEL INVOICE EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc.Toronto,ONFor 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 1232 Gallons 50 Price $2.19 Total $109.50 Sold Centre Truck Inc. Truck: 123

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

  8. FUEL INVOICE EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc.Toronto,ONFor 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. Upon investigating the monthly fuel statements supplied by O.W & Sons the company has made minimum payments to the account.

  9. FUEL INVOICE EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc.Toronto,ONFor the period: October to December 2008 Exhibit 6 Big Easy Petro Location: New Orleans, LA Date: 6/10/2008 Product: DSL Invoice 14023 Gallons 150 Price $2.26 Total $339.00 Sold : Arc Transport Centre Truck Inc. Truck: 1145

  10. FUEL INVOICE EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc. Toronto, ONFor the period: October to December 2008 Exhibit 7 D. Fuel Stop Location: Pittsburgh, PA Date: 15/01/2007 Product: DSL Invoice 1900 Gallons 225 Price $2.227 Total $501.08 Sold Centre Truck Inc. Truck: 123

  11. FUEL INVOICE EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc.Toronto,ONFor 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. Truck Date Gallons Litres Driver 100 Oct 1 210 794.9 James 100 Oct1 110.0 416.4 Reefer 123 Oct 1 215 813.9 Ben 123 Oct1 50.0 189 Reefer 100 Oct 8 184.0 696.5 James 100 Oct 8 110.0 416.4 Reefer 123 Oct 10 215 813.9 Ben 123 Oct10 110.0 416.4 Reefer 102 Oct 1 184 696.5 Rocky 102 Oct1 50 189.3 Reefer 123 Oct 1 218 813.9 Ben 123 Oct1 50.0 189.3 Reefer

  12. FUEL INVOICE EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc.Toronto,ONFor the period: October to December 2008 Exhibit 9 Home Made Location: Toronto, ON Date: 15/12/2008 Product :Bio-Diesel Invoice 0 Gallons 600 Price $0.00 Total $0 Sold Centre Truck Inc. Truck: 123

  13. FUEL INVOICE EXHIBITSInternational Fuels Tax Audits of:Centre Truck Inc.Toronto,ONFor the period: October to December 2008 Exhibit 10 O Canada Location: Toronto, ON Date: 24/12/2008 Product: Diesel Invoice 0 Gallons 700 Sold :Owner Operator Truck: 1115

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

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