National Taxation Bureau of Kaohsiung, Ministry of Finance
Statement of Internal Control System
Based on the findings of a self-assessment, National Taxation Bureau of Kaohsiung, Ministry of Finance (National Taxation Bureau of Kaohsiung, MOF) states the following with regard to its Internal Control System during the year 2021:
1. The staff of National Taxation Bureau of Kaohsiung, MOF and its subordinate organization, Sanmin Branch, Fengshan 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 Kaohsiung, Ministry of Finance and its subordinate organization and cannot be held accountable for.
2. 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.
3. Based on the findings of the assessment and auditing of the design and implementation of the 2021 internal control system, it is found that the establishment and implementation of the National Taxation Bureau of Kaohsiung, Ministry of Finance internal control system is effective on December 31, 2021 and is able to reasonably ensure achievement of the aforementioned goals.