Tax law

What does a legal compliance investigation mean? The meaning of the legal compliance investigation: the NAV can check, within the framework of the legal compliance investigation, whether the taxpayer has fulfilled his tax obligations prescribed by law, whether he fulfills them within the deadline and in a manner suitable for determining, declaring and paying the tax? Procedure of the legal compliance investigation: the legal compliance investigation starts with the receipt of the mandate letter. After that, the tax authority can collect data, look into the data, facts and circumstances contained in its own and the taxpayer's records and declarations, check their consistency and veracity, and also examine the authenticity of economic events. Last but not least, you can also collect data from others in order to support your inspection activities. The inspection tools of the NAV auditor are quite diverse. As a general rule, the deadline for the legal compliance investigation is 30 days, so the taxpayer must comply with the summons of the competent tax authority within this time interval, or, if possible, submit the documents that are the subject of the investigation within the framework of electronic administration. A self-check is possible during the legal compliance investigation. In what cases can a legal compliance investigation be initiated against your company? A legal compliance investigation can be initiated at any taxpayer and at any time. It is important to know that the legal compliance investigation can be the anteroom of tax audits and criminal proceedings. It can be started for the simplest and most banal reasons. It can happen due to ignorance of the extremely fast-changing legal environment, failure to fulfill administrative obligations within the deadline, failure to properly report and report employees, or even malicious reporting. Lately, the investigation of KATA companies has also been in the crosshairs of NAV audits, despite the termination of the tax regime, former KATA taxpayers can still be subject to investigation. Deviations in the control data /VIES/ of goods and services procured from and sold within the European Union can also constitute a legal compliance investigation. subject. During the taxation of companies, it also happens that the VAT return shows a different amount of VAT to be paid, or, as the case may be, the taxpayer did not submit a return at all. The NAV can initiate proceedings in these cases as well. It is therefore not always easy to defend against the initiation of legal proceedings, and in certain cases it is almost impossible! What are the legal consequences of a compliance investigation? In the best case, the legal compliance investigation ends only with a protocol that states that the company has fulfilled its document retention and tax obligations. In many cases, the protocol draws the taxpayer's attention to certain actions, such as submitting a failed return, but it can also provide for the ordering of a tax audit or the possibility of imposing a penalty for failure to pay. In order to have a professional evaluation of all of this and to avoid further NAV investigations, please feel free to contact our professional team, which is familiar with legislation and legal practice. Don't forget, a legal compliance investigation can also be conducted in the case of an individual. Why should you choose our team of experts? Due to our professional background and practical experience with the NAV, we know not only the legislation, but also the current NAV practice. We will reveal to you what risks a legal compliance investigation carries for your business and then help you avoid them. During the legal compliance investigation, we strive to avoid possible fines and tax audits. In case of an order from us, you do not have to do anything personally! If you did not find the answer to your question, contact us and we will be at your disposal.

Tax consulting aims to help individuals and businesses to legally minimize their tax obligations, optimize their tax processes and comply with legal requirements. Tax consultants are experts in tax law and tax rules, so they can give advice in the following areas: 1. Tax planning - The tax consultant helps to create the most appropriate tax structure so that the tax burden of the company or individual is as small as possible. This includes taking advantage of various tax benefits, exemptions and deductions. 2. Complying with Tax Laws - Laws change frequently and tax advisors help businesses or individuals comply with the latest regulations. 3. Tax Return Preparation – In many cases, tax advisors are involved in the preparation of annual tax returns to ensure that all deductions and credits are validated. 4. Management of tax risks – The tax consultant helps to recognize possible tax risks and suggests solutions to manage and minimize them. 5. Support for tax audits – If a business or individual undergoes a tax audit, a tax consultant can help prepare the necessary documentation and cooperate with the tax authorities. Tax consulting therefore provides legal, financial and administrative assistance at the same time, the aim of which is to provide clients with the most favorable tax situation while fully complying with the legal requirements.

What does a legal compliance investigation mean? The meaning of the legal compliance investigation: the NAV can check, within the framework of the legal compliance investigation, whether the taxpayer has fulfilled his tax obligations prescribed by law, whether he fulfills them within the deadline and in a manner suitable for determining, declaring and paying the tax? Procedure of the legal compliance investigation: the legal compliance investigation starts with the receipt of the mandate letter. After that, the tax authority can collect data, look into the data, facts and circumstances contained in its own and the taxpayer's records and declarations, check their consistency and veracity, and also examine the authenticity of economic events. Last but not least, you can also collect data from others in order to support your inspection activities. The inspection tools of the NAV auditor are quite diverse. As a general rule, the deadline for the legal compliance investigation is 30 days, so the taxpayer must comply with the summons of the competent tax authority within this time interval, or, if possible, submit the documents that are the subject of the investigation within the framework of electronic administration. A self-check is possible during the legal compliance investigation. In what cases can a legal compliance investigation be initiated against your company? A legal compliance investigation can be initiated at any taxpayer and at any time. It is important to know that the legal compliance investigation can be the anteroom of tax audits and criminal proceedings. It can be started for the simplest and most banal reasons. It can happen due to ignorance of the extremely fast-changing legal environment, failure to fulfill administrative obligations within the deadline, failure to properly report and report employees, or even malicious reporting. Lately, the investigation of KATA companies has also been in the crosshairs of NAV audits, despite the termination of the tax regime, former KATA taxpayers can still be subject to investigation. Deviations in the control data /VIES/ of goods and services procured from and sold within the European Union can also constitute a legal compliance investigation. subject. During the taxation of companies, it also happens that the VAT return shows a different amount of VAT to be paid, or, as the case may be, the taxpayer did not submit a return at all. The NAV can initiate proceedings in these cases as well. It is therefore not always easy to defend against the initiation of legal proceedings, and in certain cases it is almost impossible! What are the legal consequences of a compliance investigation? In the best case, the legal compliance investigation ends only with a protocol that states that the company has fulfilled its document retention and tax obligations. In many cases, the protocol draws the taxpayer's attention to certain actions, such as submitting a failed return, but it can also provide for the ordering of a tax audit or the possibility of imposing a penalty for failure to pay. In order to have a professional evaluation of all of this and to avoid further NAV investigations, please feel free to contact our professional team, which is familiar with legislation and legal practice. Don't forget, a legal compliance investigation can also be conducted in the case of an individual. Why should you choose our team of experts? Due to our professional background and practical experience with the NAV, we know not only the legislation, but also the current NAV practice. We will reveal to you what risks a legal compliance investigation carries for your business and then help you avoid them. During the legal compliance investigation, we strive to avoid possible fines and tax audits. In case of an order from us, you do not have to do anything personally! If you did not find the answer to your question, contact us and we will be at your disposal. If you would like to contact our expert colleagues, please click on the button below, where you will find our contact information. You can call, leave a message or book an appointment online.

The purpose of the tax audit is for the tax authority (NAV) to make sure that businesses and individuals properly fulfill their tax obligations, and that the information contained in the submitted tax returns and other data services is true. During the tax inspection, the authority uses various inspection methods to uncover possible errors, deficiencies, or signs of deliberate tax evasion. The main steps and objectives of the tax audit are as follows: 1. Inspection of documents - The tax authority can request and review the company's financial records, invoices, contracts and other documents certifying the fulfillment of tax obligations. 2. Comparison of returns – Tax inspectors compare the data provided in the returns with other available sources (e.g. bank account statements, accounting databases, transactions reported by partners) in order to reveal discrepancies or deficiencies. 3. Questionnaires and interviews - Tax auditors often ask questions to the persons or managers concerned to get a more accurate picture of the business's operations and financial processes. 4. Risk analysis – The authority can decide which businesses or clients to check based on risk aspects. Based on the assessment of tax risks, those taxpayers who are more likely to have deficiencies or irregularities are selected. 5. Findings and sanctions - At the end of the tax audit, the authority can determine a possible tax deficiency, after which it can impose a tax penalty or late payment interest if it finds irregularities. In more serious cases, such as suspicion of tax fraud, you can initiate legal action. 6. On-site inspection - In some cases, the tax authority can conduct an on-site inspection, where it can directly examine the operation of the business, its warehouses, or even the work processes. The tax audit is therefore a thorough examination process, which is intended to check the authenticity and accuracy of the data provided by taxpayers, and whose purpose is to ensure compliance with tax obligations and to preserve compliance with the law.