Tax audit

Analysis of the tax burden and industry markers

During the tax audit, the specialists of the law firm “Prikhodko&Partners” focus on identifying systemic shortcomings and hidden risks, which most often become the cause of claims and additional assessments from regulatory authorities.

One of the key aspects of the audit is the analysis of the tax burden. The tax service constantly compares the indicators of a particular enterprise with the average indicators in the relevant industry. If the level of payment of value added tax or corporate income tax is significantly lower than the average industry indicators, such an entity automatically falls into the zone of increased attention.

We calculate these coefficients in detail, assess the legality of the formed tax credit and expenses, helping to balance the indicators within safe limits without artificially overestimating tax liabilities.

Checking personnel accounting and wages

During the audit, our lawyers pay special attention to personnel accounting and accruals related to the payment of wages. The discrepancy between the level of wages at the enterprise and the established legislative minimums or average market indicators in the region is a trigger for tax authorities to conduct actual or unscheduled inspections.

The audit checks the correctness of the accrual and withholding of:

• a single contribution to mandatory state social insurance;
• personal income tax;
• military levy.

We help identify errors in pricing, registration of employment relations and civil law contracts, which allows you to avoid serious penalties for violating labor legislation and wage taxation.

Control of the material and technical base and submission of form 20-OPP

An important element of a full-fledged tax audit of a business is control over the filling and updating of data on the fixed assets of the enterprise. Modern algorithms of the State Tax Service strictly control the correspondence of the resources available to the company to the scale of its activities. The main tool of such control is the notification of objects of taxation or objects related to taxation, known as form 20-OPP. Ukrainian tax law lawyers working at the company “Prykhodko and Partners” check the completeness and timeliness of the submission of this form for all offices, warehouses, production facilities, land plots or vehicles used in economic activities.

Risk assessment of counterparties and security of supply chains

The issue of interaction with counterparties is the most acute for Ukrainian business today. Tax authorities use large-scale automated systems to track supply chains and identify so-called risky business entities.

Cooperation with a counterparty that shows signs of risk, does not report, does not have personnel or is involved in dubious transactions instantly destroys the buyer’s tax credit. During a tax audit, we conduct a deep check of the entire base of your partners using specialized analytical registers and internal criteria of the State Tax Service. This allows you to timely identify toxic relationships, eliminate dangerous transactions or prepare a solid evidence base and primary documentation to protect the reality of the business transactions.

Tax law lawyer assistance

Modern business conditions require managers to be as mobile as possible and make decisions quickly, so our team provides tax audit and related consulting services in a convenient remote format if you do not have the time or opportunity to visit our office.

Online tax law consultation allows you to quickly discuss the primary financial risks of your company with leading tax lawyers without having to spend time traveling and meeting face-to-face. Thanks to the use of secure communication channels and modern video conferencing platforms, you receive a full legal analysis, can safely transfer electronic copies of documents for expert assessment and instantly agree on an algorithm of actions to eliminate the identified shortcomings.

This format of interaction is an ideal solution for regional companies, ensures complete confidentiality, saves business resources and allows you to attract qualified legal support at any time convenient for you.

It is no less important to mention such a service as the formation of an official conclusion based on the results of the audit. All analytical work and the facts identified do not remain just abstract remarks. Based on the results of the tax audit, our specialists form a detailed official document. This document is provided to the client in the format of a certificate or a detailed conclusion. The text part of the conclusion clearly, structured and consistently describes:

• all shortcomings identified during the audit;
• systemic errors in accounting;
• potential financial threats;
• direct tax risks.

We record all this with an indication of the specific norms of the Tax Code of Ukraine and the practice of their application by regulatory authorities.

Practical recommendations and algorithms for eliminating shortcomings

The most important value of our opinion is its practical and applied focus. We do not simply state the presence of problems, but provide comprehensive, step-by-step instructions and professional advice for their effective resolution.

The company’s lawyers help in the following areas:

• develop individual recommendations for correcting errors in past tax periods by submitting clarifying calculations;
• provide algorithms for unblocking tax invoices;
• offer safe options for restructuring contractual relations with counterparties and legal methods for optimizing the tax burden.

Timely implementation of the advice set out in our opinion allows the enterprise to completely eliminate the risks of claims from the tax service, protect assets and ensure stable business development in the legal field.

Guarantee of security and stability of your enterprise

Timely internal tax re-registration with the participation of qualified lawyers and advocates of the Law Firm “Prikhodko&Partners” is the best investment in the stability of your business. We help not only to correct current errors, but also to build a reliable, long-term system of tax security that will withstand the inspections of the State Tax Service of Ukraine.

To discuss the terms of cooperation and receive an initial consultation from our specialists, fill out the feedback form on our website. After that, a lawyer of the relevant specialization will call you back.