Publication date: 28.07.2024
Lawyer
Legal support of a tax audit: what do you need to know?
A tax audit is a serious test for any business. The right legal support can significantly reduce risks and ensure the protection of the interests of the enterprise. In this article, we will consider the key aspects of legal support for a tax audit and provide practical advice from an experienced lawyer.
Types of tax audits
Before considering the specifics of legal support, it is important to understand what types of inspections the company may face.
The legal analysis of the situation begins with the determination of the type of inspection:
- Camera inspection
- Documentary scheduled inspection
- Documentary unscheduled inspection
- Fact check
A legal analysis of the documents will help determine which type of inspection is being carried out in your case.
Preparation for the tax audit
Effective tax audit preparation is a key success factor.
Verification of documents by a lawyer at the preparation stage includes:
- Analysis of tax reporting for the audited period
- Verification of primary documents
- Coordination of positions on controversial issues
- Preparation of necessary explanations and justifications
Consultation with a lawyer will help identify potential risks and prepare to minimize them.
Taxpayer's rights and obligations during the audit
Understanding your rights and responsibilities is critical for an effective tax audit.
A legal analysis of the legislation shows that the taxpayer has the right to:
- Be present during the inspection
- To receive and read inspection reports
- Provide explanations and documents regarding issues that arise during the inspection
- To appeal the decisions of controlling bodies
A legal opinion on the implementation of these rights will help protect the interests of the enterprise.
Documents required for tax audit
Preparation of a complete package of documents is an important aspect of successful inspection.
A legal analysis of typical situations shows that the following are usually required:
- Founding documents of the enterprise
- Tax reporting for the audited period
- Primary documents (invoices, acts, contracts)
- Registers of accounting and tax accounting
A legal analysis conducted by a specialist will help ensure that all necessary documents are prepared correctly.
The role of a lawyer during a tax audit
Hiring a qualified lawyer can greatly facilitate the process of passing a tax audit.
A legal analysis of the situation carried out by a specialist allows:
- To control the legality of actions of inspectors
- Provide legally competent explanations and objections
- Promptly respond to requests from tax authorities
- To prepare a legal position on controversial issues
Written consultation from a lawyer can be an important tool in interaction with auditors.
Typical mistakes during a tax audit
Avoiding mistakes is critical to a successful inspection.
A legal analysis of typical situations allows us to identify the following common mistakes:
- Providing excessive or irrelevant information
- Ignoring requests from examiners
- Signing documents without careful study
- Refusal to provide explanations and objections
Consulting a lawyer will help you avoid these and other mistakes that can lead to negative consequences.
Disputing the results of a tax audit
In case of disagreement with the inspection results, it is important to know the appeal procedure.
Legal document analysis of the appeal process includes:
- Submission of objections to the inspection act
- Administrative appeal of tax notices-decisions
- Court appeal of decisions of tax authorities
A legal opinion prepared by a lawyer will help assess the prospects of an appeal and choose the optimal strategy.
Client case: successful tax audit
To illustrate the effectiveness of the right approach, let's consider a real case. The client, a trading company, encountered an unscheduled documentary inspection. After conducting a legal analysis of the situation, an action strategy was developed.
The following actions were taken:
- An internal audit of the documentation was conducted
- Detailed explanations on controversial issues have been prepared
- Organized constructive interaction with inspectors
- An expert was engaged to substantiate the company's position
As a result, the inspection was carried out without significant additions, and the detected minor violations were promptly eliminated.
Prevention of problems with tax authorities
To minimize the risks of problems during tax audits, it is recommended to:
- Regularly conduct an internal tax audit
- To respond in a timely manner to the requests of tax authorities
- Keep detailed records of business operations
- Consult with a lawyer on complex tax issues
A legal analysis of the company's activities conducted in advance can help avoid many problems during the inspection.
Features of various types of tax audits
Each type of tax audit has its own characteristics that must be taken into account during preparation.
Legal analysis of the specifics of the division of them check shows:
- Chamber audit: focus on the analysis of tax reporting
- Documentary verification: detailed analysis of primary documents
- Actual verification: verification of the actual implementation of economic transactions
A lawyer's consultation will help prepare for a specific type of inspection, taking into account its specifics.
Interaction with reviewers: key aspects
Proper interaction with reviewers can significantly affect the outcome of the review.
Legal analysis of documents of successful practices includes:
- Appointment of a responsible person for interaction with inspectors
- Recording all requests and answers in writing
- Provision of only that information that is directly related to the inspection
- Avoiding conflict situations and maintaining a professional dialogue
A legal analysis of the situation will help to develop an optimal strategy of interaction with the inspectors.
The most frequent customer problems and their solutions
When passing tax audits, clients often face the following problems:
- Insufficient preparation of documentation
- Absence of a clear strategy for interaction with inspectors
- Incorrect interpretation of tax legislation requirements
- Fear of possible negative consequences of the inspection
To solve these problems, it is recommended to contact an online lawyer who can conduct a detailed analysis of the situation and provide comprehensive support.
Preparation of objections to the inspection act
In case of disagreement with the conclusions of the inspection, it is important to properly prepare objections.
Legal analysis of the objection preparation process includes:
- Detailed analysis of each item of the inspection report
- Preparation of reasoned explanations and evidence
- References to relevant legislation
- Formulation of clear requirements for cancellation or change of inspection conclusions
A legal opinion of a lawyer on prepared objections will increase their legal force and reasoning.
Legal support of a tax audit is a complex process that requires a deep understanding of tax legislation, procedural aspects and practical nuances of interaction with tax authorities. The correct approach, which includes thorough preparation, competent interaction with inspectors and timely response to identified problems, significantly increases the chances of a successful inspection and minimizing possible negative consequences.
It is important to remember that each tax audit is unique and may require an individual approach. Therefore, consulting a lawyer and conducting a legal analysis of the situation are critically important for the effective protection of the interests of the enterprise.
If your company faces the prospect of a tax audit or you simply want to be prepared for possible situations in the future, we recommend contacting the CONSULTANT legal marketplace. Here you can find a qualified attorney online who will provide you with the necessary help and support in preparing and passing a tax audit.
