Preparation for tax inspection
Objectives of the preparation.
The tax law provides for possibility of release of a taxpayer from liability for making changes in tax declarations provided that such changes were made before the date when taxpayer became aware of on-site tax inspection assignment. Usually, large companies become aware of forthcoming tax inspection before the date of written order on such inspection. Therefore, there is enough time to prepare for the visit of tax inspector thoroughly.
Thorough preparation for tax inspection results in:
• Significant reduction of tax compliance risks.
• Making of necessary amendments to primary accounting documents and accounting/ financial statements.
• Minimization of potential financial losses, such as penalties and financial sanctions (fines).
• Preparation of the arguments against any potential claims from tax inspectors.
In the course of preparation for tax inspection, we can check the client’s tax liabilities in the whole or any particular tax liabilities, for example, liabilities related to income tax or value added tax.
Scope of work:
• Analysis of existing tax payments.
• Check of tax base determination correctness, tax and duty calculation correctness, tax rate and tax privilege application correctness.
• Check of correctness of the tax declarations prepared.
• Identification of additional measures (including partial reconstruction of financial and tax accounts) to be taken for the purpose of reduction of potential financial sanctions.
• Identification of existing tax risks or any errors associated with calculation or payment of taxes including critical errors.
• Elaboration and legal reasoning of arguments pertaining to existing tax risks.
In addition to the scope of work above, we can provide the following services:
• Support in the course of on-site tax inspections.
• Preparation and presentation of claims against tax inspection outcomes.
• Appeal of tax authority decisions in a higher tax authority.
• Appeal of non-regulatory acts of tax authorities in the court of arbitration.
Work product:
Written report containing the following information:
Identified breaches and deviations, and recommendations on their elimination.
Identified risks, overpayments and other problems related to calculation of taxes and duties.
Comprehensive plan of actions proposed to taxpayer before assignment of on-site tax inspection.
The tax law provides for possibility of release of a taxpayer from liability for making changes in tax declarations provided that such changes were made before the date when taxpayer became aware of on-site tax inspection assignment. Usually, large companies become aware of forthcoming tax inspection before the date of written order on such inspection. Therefore, there is enough time to prepare for the visit of tax inspector thoroughly.
Thorough preparation for tax inspection results in:
• Significant reduction of tax compliance risks.
• Making of necessary amendments to primary accounting documents and accounting/ financial statements.
• Minimization of potential financial losses, such as penalties and financial sanctions (fines).
• Preparation of the arguments against any potential claims from tax inspectors.
In the course of preparation for tax inspection, we can check the client’s tax liabilities in the whole or any particular tax liabilities, for example, liabilities related to income tax or value added tax.
Scope of work:
• Analysis of existing tax payments.
• Check of tax base determination correctness, tax and duty calculation correctness, tax rate and tax privilege application correctness.
• Check of correctness of the tax declarations prepared.
• Identification of additional measures (including partial reconstruction of financial and tax accounts) to be taken for the purpose of reduction of potential financial sanctions.
• Identification of existing tax risks or any errors associated with calculation or payment of taxes including critical errors.
• Elaboration and legal reasoning of arguments pertaining to existing tax risks.
In addition to the scope of work above, we can provide the following services:
• Support in the course of on-site tax inspections.
• Preparation and presentation of claims against tax inspection outcomes.
• Appeal of tax authority decisions in a higher tax authority.
• Appeal of non-regulatory acts of tax authorities in the court of arbitration.
Work product:
Written report containing the following information:
Identified breaches and deviations, and recommendations on their elimination.
Identified risks, overpayments and other problems related to calculation of taxes and duties.
Comprehensive plan of actions proposed to taxpayer before assignment of on-site tax inspection.
Services
- Анализ существующих налоговых платежей;
- Проверка правильности определения налоговой базы, исчисления и уплаты налогов и сборов, правильности применения ставок налога и налоговых льгот;
- Проверка правильности составления налоговых деклараций;
- Выявление необходимости проведения дополнительных мероприятий (включая частичное восстановление бухгалтерского и налогового учёта) для снижения возможных финансовых санкций;
- Выявление существующих налоговых рисков либо иных ошибок, связанных с исчислением или уплатой налогов, в том числе неустранимых;
- Проработка и правовое обоснование возражений по существующим налоговым рискам;
- Сопровождение выездной налоговой проверки в ходе её проведения;
- Подготовка и представление возражений на результаты налоговой проверки;
- Обжалование актов налогового органа в вышестоящем налоговом органе;
- Обжалование ненормативных актов налогового органа в арбитражном суде.
Преимущества работы с компанией «ЮКЕЙ-Аудит»
Налоговые юристы «ЮКЕЙ-Аудит» по итогам работы составят для вас отчёт, включающий сведения о выявленных нарушениях и отклонениях и рекомендации по их устранению. Мы обнаружим все существующие налоговые риски, переплаты и другие проблемы, связанные с исчислением налогов и сборов.
Вы получите комплексный план мероприятий, которые необходимо будет провести до выездной налоговой проверки. Мы проведём инструктаж для всех подразделений компании и ответственных лиц, чтобы проверка прошла гладко и спокойно.
Налоговый консалтинг «ЮКЕЙ-Аудит» при подготовке к налоговой проверке — это своевременная помощь и пошаговый план предупреждения проблем с налоговыми органами.