Statements of Audit Procedures (SAPs) - General Corporation Tax

The Statements of Audit Procedure (SAPs) are used by 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
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2008
Procedure for Non-Interest Expense Attribution. #GCT-2008-04. 4/11/08
(also applies to UBT)
(supersedes #96-1-GCT)
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Procedure for General Corporation Tax Valuation of Films Produced By Broadcasters. #GCT-2008-03. 03/27/08 (supersedes #AP/GCT-1)
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Procedure for Final Returns. #GCT-2008-02. 3/24/08 (supersedes #94-2-GCT)
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Procedures for Corporate Limited Partners. #GCT-2008-01. 3/14/08 (supersedes #AP-AU-15)
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