National Taxation Bureau of the Northern Area, Ministry of Finance
Statement of Internal Control System
Based on the findings of a self-assessment, National Taxation Bureau of the Northern Area, Ministry of Finance and its subordinate organizations state the following with regard to their Internal Control System during the year 2019:
- The staff of National Taxation Bureau of the Northern Area, Ministry of Finance and its subordinate organization, Banqiao Branch, Taoyuan Branch, Hsinchu Branch, Zhubei Branch, Hualien Branch, Keelung Branch and Yilan Branch, are responsible for establishing, implementing, and maintaining an adequate internal control system. The system, which is established based on risk assessment results, aims to achieve governance effectiveness, data reliability, adherence to the law as well as the safeguard of assets. The system should provide reasonable assurance; however, it excludes external risks which are beyond the control of National Taxation Bureau of the Northern Area, Ministry of Finance and its subordinate organizations and cannot be held accountable for.
- An internal control system has inherent limitation. No matter how perfectly designed, an effective internal control system can only provide a reasonable assessment of its stated objectives. Moreover, the effectiveness of an internal control system may be subject to changes due to extenuating circumstances beyond our control. Nevertheless, our internal control system contains self-monitoring mechanisms, which are able to detect and correct defects within the internal control system.
- Based on the findings of the assessment and auditing of the design and implementation of the 2019 internal control system, it is found that the establishment and implementation of the National Taxation Bureau of the Northern Area, Ministry of Finance and its subordinate organizations internal control system is effective on December 31, 2019 and is able to reasonably ensure achievement of the aforementioned goals.