In this article, we will continue the conversation about tax audits, as well as talk about how to behave, if the tax authorities still came to your company. We will leave the question of reducing the probability of an on-site tax audit for the following articles, and today, we will talk about the situation if the on-site tax audit is already irreversible. In this situation, you need to save time.
There are several proven ways to always remember and apply. Therefore, you can save the link to this page.
➤ Therefore, keep the following life hacks in collaboration with regulatory authorities:
◈ – Ignore and never respond to verbal requests from taxpayers. You have the right to provide tax documents solely on the basis of a written request.
◈ – Respond to written requests from tax authorities in a timely manner. Paragraph 73.3 of the Tax Code stipulates that taxpayers are required to provide the information specified in the request within 15 working days. Therefore, evaluate the legitimacy of a particular request and based on the results decide what you are obliged to provide and what is not.
◈ – If you feel that you can not cope with the amount of documents provided – apply for an extension of the deadline for submission of documents.
◈ – In no case do not provide unnecessary documents, if it is not clear from the request what exactly the inspector asks you. The list must be formulated unambiguously and clearly.
◈ – Never submit originals to the tax office. This is a right, but not a duty of the taxpayer. If the opportunity allows, it is possible to allocate a separate room in the office during the on-site inspection, where the tax representative will be able to study the documents requested by her. On request, provide only copies, as it is difficult to return the original.
◈ – Tax officials visit during the working day, and you spend almost all day answering questions and providing documents. Therefore, plan more free time for the inspection period.
◈ – Refrain from providing documents electronically.
◈ – Provide the tax only the documents necessary for the calculation and payment of taxes: primary accounting documents and analytical tax registers. You do not have to prepare any kind of information and analytical notes for the inspector. Keeping accounting records (balance sheets, analysis of accounts, account cards) is also not mandatory.
◈ – Do not take on the job of an inspector. Finding witnesses and arranging their appearance before the inspection is not your responsibility. This also applies to your current and former employees.
If you still have questions – contact the law firm «Prikhodko & Partners», we will be happy to help you and solve all problems.
Author: Krystyna Vorozhbitova
«Prikhodko & Partners» Law Firm