Contract Tax Compliance Examination Program
Texas Tax Code Section 111.0045 authorizes the Comptroller to contract with individuals or firms to perform tax compliance examinations of sales tax and other taxes as deemed necessary for the State of Texas (Contract Examination Program). The legislative intent of the statute is to allow Comptroller to increase coverage of the taxpayer population and to ensure that taxpayers are in compliance with tax laws. The Comptroller has established minimum qualifications and other reasonable requirements consistent with the Texas Tax Code, other applicable law and Title 34 of the Texas Administrative Code Section 3.3.
The Comptroller publishes Requests for Qualification (RFQs) in the Texas Register and the Texas Marketplace/Electronic State Business Daily (ESBD) as needed. Independent Examining Services for the Texas Comptroller of Public Accounts are posted on the ESBD @ esbd.cpa.state.tx.us/.
The following are the minimum qualifications for firms or individuals in the Contract Examination Program:
- a bachelor's degree from an accredited senior college or university with a minimum of 24 hours of accounting, including six hours of intermediate accounting and three hours of auditing, or a licensed as a Certified Public Accountant by the Texas State Board of Public Accountancy; and
- one year of experience in Texas tax auditing, accounting, or other Texas tax services, or
The Comptroller has sole discretion to select qualified contractors to perform tax compliance examinations on an as-needed and as-assigned basis.
The following are the minimum requirements for performance and compensation information:
In performing assignments selected contractors will complete all work necessary to identify the correct amount of tax that should have been reported by each taxpayer and provide the Comptroller with the data and other information necessary to support any assessment of tax or refund of tax that results from the examination report. Selected contractors will also provide any time reports and other written documentation required by the Comptroller.
Selected contractors must complete all work and submit all examination reports, work papers and other deliverables no later than required under the terms of the proposed contract.
Selected contractors must meet professional conflict of interest standards and other standards established by the Comptroller to ensure the independence of each assignment. Contractors will also be subject to all the confidentiality and non-disclosure provisions of the Texas statutes that govern the actions of employees of the State of Texas.
Compensation for the initial year and any optional renewal year shall not exceed:
- $180,000 for a firm with two (2) or more examiners assigned multiple packages
- $ 60,000, $75,000 or $90,000 per package assigned for individual examiners at the discretion of Comptroller. Compensation for additional packages assigned to individual examiners will not exceed $90,000.
The Comptroller will not make any payments in advance.
DISCLAIMER: THIS PAGE DOES NOT CONSTITUTE AN OFFER OR
SOLICITATION BY THE COMPTROLLER FOR GOODS OR SERVICES.
POTENTIAL CONTRACTORS SHALL BE EXPECTED TO MEET THE
TERMS, CONDITIONS, DEADLINES, AND OTHER REQUIREMENTS
STATED IN ACTUAL FUTURE RFQs THAT MAY BE ISSUED BY THE
COMPTROLLER. INTERESTED PERSONS OR FIRMS ARE ENCOURAGED
TO REVIEW THE DOCUMENTS ASSOCIATED WITH THE MOST RECENT
RFQ BY CLICKING ON THE LINKS BELOW.
Comptroller of Public Accounts Contacts
- For information concerning RFQ issuances, visit esbd.cpa.state.tx.us/ or contact the Contracts Section of the Comptroller General Counsel Division at (512) 305-8673, toll-free (800) 531-5441, ext. 5-8673, or by e-mail to firstname.lastname@example.org.
- For general information concerning the Contract Tax Compliance Examination Program, contact the Tax Administration Division, Audit Section at (512) 463-3900, toll-free (800) 531-5441, ext. 3-3900, or email to email@example.com
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