Tax audit is a comprehensive inspection of financial and economic activity of a legal entity for the specified in the contract period. The audit purpose is finding of facts of improper tax accounting, insufficient or excessive taxes / fees, errors in the tax returns, as well as risk analysis and methods of doing business.
As part of the tax audit is performed:
- Initial evaluation activities; tax accounting and internal control systems;
- analysis of the completeness and correctness of the company's policy in the field of taxation;
- analysis of the lawfulness of the use of incentives or other methods to reduce the tax burden;
- control of the correctness of the tax base and rates;
- monitoring the timeliness and completeness of payment of taxes and contributions.
Determining of the areas of possible tax risks during inspection - one of the tax audit main objectives. The results of this work are reflected in a detailed report with recommendations to reduce risks.
As part of a tax audit, we also offer:
- analysis of contracts in order to minimize tax risks;
- alignment of schemes of work with the optimal tax burden;
- verification of the completeness and correctness of formalizing of primary documents;
- developing of positions on all contentious issues with the prospect of these protecting in the court;
- consultations on tax issues.
