Errors or inconsistencies in the tax return result in
questions and arouses the interest of the Revenue Service. It is known that
Revenue Service, Automated Tax Data System
Through it, it develops risk criteria and determines the items to be tested.
A certain number of objects.
The reason for the inspection may be: a sharp decline in income from year to year,
Inconsistency of amounts recorded in the cash register data
With declared income, issued tax invoices and
VAT on taxable turnover recorded in invoices
Failure to reflect in the declaration, immovable property registered with the registering authority
Relevant tax obligations upon change of property owner
Non-performance, with real estate/movable property and assets in ownership
Mismatch between the taxable base. Several tax obligations
Taxing related transactions with only one tax, etc.
In addition to the above, the Revenue Service actively conducts small and medium-sized
Business tax control procedures. For example, cash
Movement, inventory, as well as receivables and payables
In the direction of checking the correctness of reality. In such a case, at the initial stage, there is no
An inspection is ordered, but a written request from the taxpayer is required.
They request detailed information and documentation, the analysis of which
The decision is also made on the basis of – risk mitigation or tax
about the appointment of an inspection. Such an approach allows for the
The service should include more taxpayer audits.
When an enterprise/organization or an entrepreneurial individual receives an audit notice or
receives an order to schedule an inspection, he must immediately contact his
accountant/tax consultant and receive qualified assistance or
To issue him/her an appropriate power of attorney, which will give him/her the right
Accountant/tax consultant without contacting him/her for income tax
service or conduct an inspection. In such cases, the company’s management personnel shall not
are obliged to report to the Revenue Service, which in turn,
It is an important factor for effective time management.
The Revenue Service, in most cases, audits tax
It starts with an interview with the payer. It is best to have an initial interview
Work with a tax consultant to avoid
Avoid misinterpretation of information and further misunderstanding.
If a decision is made by the tax authority on any issue
is accepted, which taxpayers consider to be in dispute, about it
They must apply and, with relevant knowledge and experience,
With the help of a professional, within 30 days from the date of notification of the decision
within the deadline to state their position on the disputed issue to the dispute resolution body.
by submitting a complaint to the authority and participate in the review of the complaint
In the process.
