Fiscal control and tax audit aim to examine how the company fulfils the obligations arising from applicable tax laws, at the same time examining compliance of the factual state with the legal status which is desired by the legislator. Carrying auditing activities should be preceded by a notice of intention to initiate a tax audit, whereby this principle may be subject to exception in certain cases; the most significant example is performing checks on the legitimacy of the tax difference return or return of input VAT tax.
Despite the fact that the organ performing audit is encumbered with the burden of evidence and taking any steps necessary to a fair and comprehensive examination of all the facts of the case, the active participation of the taxpayer at any stage of the proceedings is extremely important for the outcome of the fiscal control. Therefore, the taxpayer has a real opportunity to defend their interests.
KRS Lawyers, on behalf of the client, renders legal advisory services and representation during tax control or tax audit. The actions undertaken are aimed at the full protection of taxpayers’ rights and respecting procedural guarantees by the auditing body.
For this purpose, KRS Lawyers examines the scope of audit and empowerment of the organ employees to perform auditing activities. At the same time, on behalf of a client, KRS Lawyers provides explanation at the request of the auditing authorities, draws up a letter in order to take a position towards the evidence, participates on proceedings to take evidence and files the motion of evidence.
KRS Lawyers, upon recognizing factual and legal findings contained in the fiscal control protocol, files objections to it and requests for taking supplementary evidence.
Experience of KRS Lawyers as well as possessing expertise in tax and auditing proceedings and tax substantive law allows for effective and efficient representation of the taxpayer before the authorities during the auditing activities. KRS Lawyers also handles further representation of the client before Regional Administrative Courts and the Supreme Administrative Court.
Cooperation with KRS Lawyers takes the burden of contacting the tax administration from the client, as well as exercises any possible powers in the course of the audit procedure and provides a complete reduction of risk of mistakes carrying negative tax consequences.