- As part of a tax audit, a team of specialists – licensed tax advisors – conducts a detailed analysis and control of the correctness of the contracting authority’s settlements with respect to selected (one or more) public and legal receivables: value added tax, corporate or personal income tax, duties with respect to the function of payer (PIT), social security (ZUS), excise tax, tax on civil and legal transactions, real estate tax or other liabilities.
- The audit is conducted on the basis of source documents (purchase and sale invoices, bills, registers, declarations, accounting entries), as well as those underlying their issue (contracts, unilateral declarations of intent, registration documents, etc. ), and other documents and events that may affect the occurrence or scope of tax liability in taxes subject to audit.
- Each time we determine with you the methodology of research so that it creates the possibility of an objective assessment of the correctness and reliability of the taxpayer’s accounts for public and legal burdens, and can also be the basis for a quantitative estimation of the amount of possible irregularities found.
- After the audit is completed, a report is drawn up containing the findings of the audit, including a detailed discussion of the irregularities found, practical ways of removing them and procedures enabling to avoid the occurrence of future irregularities in tax settlements. The audit report may also include possible recommendations on how to optimise the amount of tax liabilities.
- Prior to the commencement of the audit, the contracting authority receives a detailed scope and audit plan for each tax title covered by the audit, as well as a list of documents necessary to prepare the audit.
- The scope and date of the study is each time adjusted to your needs and possibilities, so that it is carried out in the least burdensome way.