Tax Fraud Investigation

An advanced program designed to equip financial investigators and tax auditors with practical financial investigation and forensic accounting methodologies for detecting tax evasion and tax fraud within the Saudi business environment. The program focuses on gathering and analyzing documentary and digital evidence, investigating tax-related financial misconduct, and preparing legally defensible investigation reports for submission to the Zakat, Tax and Customs Authority (ZATCA) and other competent enforcement and judicial authorities.

Duration: 4 Days
Training Hours: 24 Training Hours
Target Audience: Financial crime investigators, tax auditors, professionals working at the Zakat, Tax and Customs Authority (ZATCA), tax consultants, and internal and external auditors.
Delivery Mode: In-person / Live Online / Hybrid

Detailed Learning Objectives

By the end of the program, participants will be able to:

• Understand the Saudi regulatory framework governing Value Added Tax (VAT), Zakat, and Corporate Income Tax, and identify common tax evasion schemes.
• Distinguish between legitimate tax planning, unlawful tax evasion, and criminal tax fraud.
• Apply forensic accounting and financial investigation techniques to tax cases, including financial statement analysis and the detection of accounting manipulation.
• Analyze electronic invoicing (e-Invoicing) data to identify fraudulent invoices, fictitious transactions, and other indicators of tax fraud.
• Prepare comprehensive tax investigation reports suitable for submission to ZATCA and the competent judicial authorities.

Key Topics

• Tax Evasion and Tax Fraud Schemes: Transfer pricing manipulation, fictitious invoicing, revenue understatement, expense inflation, and other fraudulent tax practices.
• Saudi E-Invoicing (Fatoora) System: Phase 1 and Phase 2 requirements, data validation, and techniques for detecting invoice manipulation and fraudulent reporting.
• Forensic Accounting Techniques in Tax Investigations: Application of Benford’s Law, variance analysis, anomaly detection, and financial data analytics.
• International Tax Information Exchange: BEPS initiatives, Automatic Exchange of Information (AEOI), and the Common Reporting Standard (CRS), and their role in detecting cross-border tax evasion.
• Case Studies: Analysis of significant tax fraud investigations from Saudi Arabia and the wider region, including investigative methodologies and enforcement outcomes.