The study aimed to activate the use of information technology in the tax examination for registrants with VAT on the tax due and the tax gap, and the study dealt with the definition of tax examination, the definition of value-added tax and the tax gap, and the evolution of tax examination systems from the traditional to the stage of using information technology in the examination by examination method About the computer or the method of examination through the computer, and determining the reasons for using information technology in the tax examination. A computer program was also designed for the tax examination, and the application of the program to commercial establishments to test the hypotheses of the study. Aceh that there are statistically significant differences at the level of 0.05 in tax examination results due to the use of information technology in the tax examination; Contributed to increasing sovereign revenue by the value of the tax differences discovered that reduce the tax gap, and the study recommended that the proposed program -which was designedshould be used to develop and standardize methods and procedures for tax examination for registrants in the VAT law, and to standardize methods for preparing and displaying tax examination reports in the tax administration , Which contributes to increasing the quality of tax work.
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