statements-of-audit-procedures-gct

Department of Finance


Business and Excise TaxesBusiness ResourcesBenefitsDoing Business with NYC


Statements of Audit Procedures (SAPs) - General Corporation Tax

The Statements of Audit Procedures (SAPs) are used by Department of Finance audit staff for guidance on various audit-related matters. While not normally distributed outside the agency, they can be useful in understanding the audit process.

2014
This Statement of Audit Procedure concerns the computation of the business allocation percentage for corporations that are subject to the City’s general corporation tax and engaged in the business of broadcasting films and television programs.
#GCT-2014-01. 10/2/14
Download Document
2008
Procedure for Non-Interest Expense Attribution
#GCT-2008-04. 4/11/08
(also applies to UBT, supersedes #96-1-GCT)
Download Document

Procedure for General Corporation Tax Valuation of Films Produced By Broadcasters
#GCT-2008-03. 03/27/08
(supersedes #AP/GCT-1)
Download Document
Procedure for Final Returns
#GCT-2008-02. 3/24/08
(supersedes #94-2-GCT)
Download Document
Procedures for Corporate Limited Partners
#GCT-2008-01. 3/14/08
(supersedes #AP-AU-15)
Download Document

Statements of Audit Procedures (SAPs)