Accompanying tax audits
Accompanying tax audits is the direction of the tax consultant of the law firm AGTL Kharkiv, Kyiv, Odessa.
Most organizations and businesses undergo a chamber tax audit at least once a quarter, and exit tax checks once a year.
Any tax audit is a normal but complex and risky undertaking for each organization. Unfortunately, the statistics are such that any taxpayer can face additional tax, no matter how good it is. In theory, it is advantageous for the tax authority to find arrears or to refuse the deduction even in matters where the taxpayer is absolutely right.
Is the tax audit here?
Tax audit – a painful event for any company, because no matter how conscientious and law-abiding tax payer was, the existing statistics demonstrate almost the same result of inspections – it is the additional accrual on taxes and fees, as well as the application of a tax fine.
In order to obtain additional charges and fines, the tax authorities use an arsenal of security measures, up to the arrest of accounts, which in turn hinder the normal operation of the company.
As a rule, when conducting tax audits, enterprises need to carry out a set of measures consisting of preparatory actions, direct support of verification and appeal decisions taken by the supervisory body on the fact of inspection. At the same time, comprehensive and full preparation for the verification and the range of measures taken during the inspection are essential. In this regard, it is true to attract specialists at the initial preparatory stage, pre-empting and minimizing possible negative consequences.
Benefits of the service
1. Implementation of the verification at any stage and in any action, as tax advisers have the status of a lawyer;
2. Preliminary briefing of company employees by the tax consultant;
3. Lack of psychological pressure from the regulatory authorities;
4. Fixing procedural violations committed by the tax authorities;
5. A competent and effective position of protection, based on the specific situation;
6. Knowledge of the methods and tactics of tax control measures;
7. The ability to quickly and correctly assess at a high professional level a wide range of stressful situations.
1. Advice on how to conduct tax audits;
2. Briefing the company’s employees about the algorithms of actions in the direct conduct of tax audits;
Analysis of tax authorities’ claims for legality, legality and validity;
4. Prompt resolution of conflict situations in the implementation of interaction with the tax authority;
Analysis of irregularities in the tax audit and the preparation of objections to the results of the tax audit;
6. an out-of-court appeal against the results of the tax audit;
7. judicial appeal against the actions of the tax authorities and the results of the tax audit.
1. Tax audit;
2. Forming a proof base for confirming the company’s expenses, including atypical;
3. Instruction of persons to be questioned on tax issues;
4. Strategy to submit to the tax authority or to refuse to submit certain documents;
5. Gathering evidence to motivate an appeal to a higher authority or court;
6. Preparing objections to the verification act;
7. Administrative and judicial appeal against the decisions of the supervisory body.
What is the maintenance of tax audits?
Accompanying tax audits is the advice of the taxpayer at every procedural stage of the tax audit, assistance in the paperwork, correspondence with the tax office and representation of the interests of the taxpayer in the tax authority.
Accompanying the chamber tax audit includes, as a rule, checking the legality of the actions of tax authorities (compliance with the depth of verification, timing, formal procedures), representing the interests of the taxpayer in the conduct of tax control measures permissible within the framework of the chamber inspection (inspection of premises, the claim of documents, the appointment of examination, etc.), the preparation and formation of documents necessary to protect the interests of the taxpayer (objections to the act of tax audit, complaints and appeals appeals and tax refunds (VAT) through the courts.
During the exit tax audit, the assistance of our specialists can be provided both in the form of advice on the current actions of the tax authority, the compilation of key documents (objections to the act of tax audit, appeal and application to the court), and in the form of a personal presence of a tax lawyer in the office of your company to effectively protect your interests directly during the tax authority’s control procedures.
We believe that to protect the interests of the taxpayer we need qualified lawyers who specialize in tax law and have experience in interaction with tax authorities. At the same time, as practice shows, their participation is necessary from the first day when the inspection was announced, and the first demands were received to the company.
When is the accompaniment especially relevant?
Based on our experience, we recommend the use of tax audit support services for every taxpayer who believes that the results of the tax audit may be denied tax deductions or tax benefits, tax, fines and penalties, and that the tax authorities violate his legal rights. This service can be especially relevant in cases where:
– in respect of the taxpayer declared an exit tax check (exit tax check is a complicated procedure, with the rare exception always associated with the additional accrual of substantial amounts of taxes, on our estate, it always needs services of qualified support);
– The taxpayer declares in the declaration substantial tax deductions and/or taxes for reimbursement (in our experience, any amount exceeding 5-10% of working capital may be significant);
When the taxpayer has previously notified the tax authority of controlled foreign companies (CIC);
Where the inspection is initiated on the basis of notification of transfer pricing transactions or a report of such transactions filed by the district inspectorate;
– As part of the chamber audit, the tax authority requests a disproportionate number of documents, inspects the premises or performs other tax control measures, indicating that the chamber tax audit is not quite normal;
– The taxpayer is charged with paying the amount of tax, potentially sufficient to make their non-payment the basis for criminal prosecution
At the same time, it is most safe to resort to the help of professionals already at the stage of planning economic operations – pre-check (tax due diligence) outside the framework of the state tax control will help you avoid the risks of additional additional charges in advance (see legal monitoring of tax risks).
Can you appeal against the actions of the tax authorities on your own?
Often the company simply does not have the right employees to support tax audits. Usually the accountant of the firm does not have the necessary knowledge of the procedural intricacies of tax law, and the corporate lawyer is not oriented freely in the issues of calculating and calculating taxes. Are you willing to take risks? The charges for exit checks of medium-sized enterprises are in the tens of millions and are able to put the company on the verge of bankruptcy.
What are the advantages of maintaining tax audits by our experts?
Our specialists have a lot of experience in dealing with tax authorities, including in the field of supporting tax audits. We are well aware of the procedures and limits of the powers of the tax authorities, material and procedural tax law. In addition, due to the fact that the deadlines for the provision of documents on request of the tax authorities are quite short, we will ensure the preparation of all documents as quickly as possible and in compliance with all the requirements of the law. Attracting qualified professionals will allow to conduct a tax check with the least risks and material losses, as well as give confidence when communicating with tax authorities. Let us protect your interests.
We will advise you, help you organize a business, choose a tax system, and if necessary – accompany the process of organizing your business on lega
, tax, as
well as financia
l issues. And believe me, your money will certainly come back to you.
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