Publication date: 28.06.2024
Tax audit: rights and obligations of taxpayers
A tax audit is an important element of control over the fulfilment of tax obligations by taxpayers. It allows the state to ensure an adequate level of tax revenues and prevent tax evasion. At the same time, taxpayers should be aware of their rights and obligations during tax audits to protect their interests and avoid possible violations. In this article, we will look at the main aspects of tax audits, the rights and obligations of taxpayers, and the role of consulting an attorney or lawyer in resolving these issues.
Main types of tax audits
Tax audits can be scheduled and unscheduled, on-site and off-site. Scheduled tax audits are conducted in accordance with the annual schedule, and unscheduled tax audits are conducted in cases where there are grounds for additional control. On-site audits involve the presence of tax inspectors at the taxpayer's premises, while off-site (desk) audits are conducted on the basis of submitted reports and declarations.
Rights of taxpayers during an audit
Right to information
Taxpayers have the right to receive full information on the grounds, purpose and procedure of a tax audit. Before starting an audit, the tax authorities must issue a relevant order and notify the taxpayer of the timeframe for the audit. Legal advice will help determine whether all the requirements for notification of an audit have been met.
The right to have an attorney or lawyer present
Taxpayers have the right to engage an attorney or lawyer to protect their interests during a tax audit. An online lawyer can provide legal support and help avoid possible violations by the tax authorities. A legal review of documents by a lawyer will help ensure that all necessary documents are properly executed.
The right to appeal the results of an audit
In case of disagreement with the results of a tax audit, a taxpayer has the right to appeal against them in an administrative or judicial procedure. A written consultation with a lawyer will help you prepare the necessary documents for appeal and ensure effective protection of the taxpayer's rights.
Taxpayers' obligations during the audit
Providing access to documents
Taxpayers are obliged to provide the tax authorities with access to all necessary documents and information related to the object of the audit. This includes accounting records, contracts, financial statements and other documents. Legal analysis of documents will help ensure that they are properly executed and avoid possible violations.
Providing conditions for the audit
Taxpayers must provide the tax authorities with the necessary conditions for an audit, including access to premises, technical equipment and other resources. A legal analysis of the situation will help to determine what conditions are mandatory to fulfil this obligation.
Timely response to tax authorities' requests
Taxpayers are obliged to respond to requests from the tax authorities in a timely manner and provide the necessary information and documents within the established timeframe. Failure to do so may result in administrative or criminal liability. Legal advice will help you determine the optimal timeframe and procedure for providing information.
Legal consequences of tax audits
Administrative liability
In case of violations of tax legislation during the audit, a taxpayer may be held administratively liable. This may include fines, penalties and other sanctions. A legal opinion from a lawyer will help you assess the possible consequences and develop a defence strategy.
Criminal liability
In cases of significant violations of tax legislation that have led to the evasion of large amounts of tax, a taxpayer may be held criminally liable. This may include restriction of liberty or imprisonment. A legal analysis of the situation will help assess the risks of criminal prosecution and develop an appropriate defence strategy.
Civil liability
The taxpayer may be obliged to reimburse the damages caused, including underpaid taxes, fines and penalties. Having your documents reviewed by a lawyer will help you correctly determine the amounts to be reimbursed and ensure that all necessary documents are properly executed.
The role of consulting a lawyer or attorney
Comprehensive approach
Legal support of tax audits provides a comprehensive approach to resolving legal issues related to tax audits and protecting the rights of taxpayers. Legal advice will help you identify all possible risks and find the best ways to minimise them.
Saving time and resources
Legal support saves time and resources for taxpayers, as all legal issues are handled by professionals. This allows you to focus on the main aspects of your business and ensure proper fulfilment of tax obligations. A lawyer's review of documents will ensure that they are properly executed and comply with legal requirements.
Reducing risks
Legal support helps to reduce the risks of legal conflicts, penalties and other problems that may adversely affect the taxpayer. Legal analysis of the situation will help identify potential risks and prevent them.
Conclusions.
Tax audits are an important tool for monitoring the fulfilment of tax obligations by taxpayers. It is important to know your rights and obligations during tax audits, as well as the legal consequences, in order to ensure an adequate level of support and protection.
Our legal opinion of a lawyer, legal opinion and legal analysis is what you need to successfully pass tax audits. With the "legal analysis of the situation" and "written consultation" services, you get a full package of services that allows you to be confident in the legality of your actions and the protection of your rights. Legal advice and legal analysis of documents will ensure that the documents are properly executed and comply with international standards. This helps to avoid mistakes and ensure successful protection of rights and freedoms.
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