More success stories?
Im Shop or our Newsletter you are guaranteed to find what you are looking for:
For their successful, good life Information you really need: Government-funded publisher, awarded the Global Business Award as Publisher of the Year: Books, Shops, eCourses, data-driven AI-Services. Print and online publications as well as the latest technology go hand in hand - with over 20 years of experience, partners like this Federal Ministry of Education, customers like Samsung, DELL, Telekom or universities. behind it Simone Janson, German Top 10 blogger, referenced in ARD, FAZ, ZEIT, WELT, Wikipedia.
Disclosure & Copyright: Images created as part of a free collaboration with Shutterstock.
By Reinhard Schinkel (More) • Last updated on October 11.04.2024, XNUMX • First published on 09.02.2018/XNUMX/XNUMX • So far 4575 readers, 2577 social media shares Likes & Reviews (5 / 5) • Read & write comments
For Companys she is the most unlovable thing that can happen to them: a tax audit. It can meet anyone, from small business owners to large corporations and even employees. But what can be done about it?
A question that is sure to arise on any desperate farmer's breath as he catches his breath tax-Inspector feels in the neck: What options does the tax office have to get relevant information? And how can I protect myself from being audited by the tax office. tips and Measures, with which you minimize an audit risk.
First and foremost, the information basis is of course the tax file kept by the tax office. The main points of the examination are determined on the basis of the documents available. In addition, the auditors can access databases. These can be internal and have general informational character (e.g. LUNA country-wide name query important for sending control messages).
Or are specially set up for single pieces of information (e.g. spell database for storing Value added tax-Fraud cases) or are managed by other authorities (e.g. commercial register).
Control messages are sent by other tax offices and become part of the tax file. The findings of an external tax investigation or audit may even give reason to conduct a tax audit.
General information can also be used as an examination material. This can be for example the Ebay account, or the weather data.
The survey of other employees during the examination is more or less uncommonly true. In order for naturalmente to be involved is the inspection and inspection.
A troublesome issue is the request for information to banks. There is no bank secrecy to the financial authorities. The banks are, in principle, required to provide information. In this case, account retrieval is to be mentioned.
More likely to settle an espionage film but nothing at all is a preliminary investigation are so-called test purchases, for example to check the tax bases presented by the taxpayer (gastronomy).
Of course, particularly explosive are the anonymous ads, betrayed lovers, divorced wives (or men), or envious business partners. Depending on the detail of the information disclosed in the ad, these ads may also result in an audit.
First, consider the particular circumstances/ Know occasions that the tax office takes a closer look at - and which are therefore typical situations that should be avoided. Special circumstances or reasons for an examination could be:
What should an entrepreneur pay attention to in order not to attract attention in the so-called risk analysis of the tax office? What else can you do to avoid a tax audit? Some tips:
The test arrangement is on the table and it can only take days before the examiner appears. What measures help now so that the examination does not lead to an evil awakening or relatively stress-free?
In addition: tax audit is not the same as tax audit. After all, German tax law is allegedly comparable in complexity to quantum physics. And many different instances can carry out an audit - eg the social insurance and employment agency.
In the social security examination, the correct discharge of social security contributions (social security contributions) is checked on a random basis. The examination is carried out by the Deutsche Rentenversicherung. This also checks on behalf of the health insurance companies.
The results are communicated to the health insurances and they issue corresponding notices of additional claims. The test period is usually 4 years. Every company that employs employees subject to social insurance is audited.
The job review by the employment agency is intended to detect and prevent illegal employment, misuse of services, undeclared work and unauthorized employment of foreigners. For this purpose, the labor offices and main tax offices shall check whether social benefits are or have been unduly received.
It can be a routine check or a suspect check. The examination takes place spontaneously, without prior notice. The personal data of everyone present will be shown Employees recorded. Later, the data of the employees present are compared with the wage and SV registration certificates, either in the company or with the tax consultant.
The examination order should be examined for admissibility and eventual prescription of the test periods and, if appropriate, an appeal may be lodged. Review relevant contracts for completeness and completeness. If these can no longer be found in advance, obtain replacement (eg from the other contract partner).
In consultation with the tax consultant, make preliminary assessments on the basis of previous examinations or industry experience and try to eliminate ambiguities (eg deviations from the guideline sets).
The employees should be informed about the examination and the appointment, who is a concrete contact person? All other employees should not communicate with the examiner if possible.
Attention! Self-disclosure is no longer possible after receipt of the examination order! Only if it is possible to get the examination arrangement back out of the Welt to create, the way to self-disclosure would be free again.
However, at best, the judicial declaration of nullity can completely remove the examination order. If you have strong nerves, you will still give despite the test order fast a self-report and plays the traveler from the valley of the unsuspecting to the tax authorities with regard to the forthcoming tax audit.
If you claim that you did not receive the audit plan at all, the financial administration would have to prove your access to you. Only the taxation system notified to the taxpayer is effective.
So far, the audit orders are usually sent by the tax authorities with a simple letter. So she can not provide this proof in case of doubt. The tax office will therefore have to send a renewed examination order and ensure proof of access by means of formal service.
Acquire this text as a PDF (only for own use without passing it on according to Terms and conditions): Please send us one after purchase eMail with the desired title supportberufebilder.de, we will then send the PDF to you immediately. You can also purchase text series.
4,99€Buy
You have Ask round to Career, Recruiting, personal development or increasing reach? Our AI consultant will help you for 5 euros a month – free for book buyers. We offer special ones for other topics IT services
5,00€ / per month Book
Up to 30 lessons with 4 learning tasks each + final lesson as a PDF download. Please send us one after purchase eMail with the desired title supportberufebilder.de. Alternatively, we would be happy to put your course together for you or offer you a personal, regular one eMail-Course - all further information!
29,99€Buy
If our store does not offer you your desired topic: We will be happy to put together a book according to your wishes and deliver it in a format of yours Choice. Please sign us after purchase supportberufebilder.de
79,99€Buy
According to the Handelsblatt, Reinhard Schinkel is one of Germany's best tax consultants and a specialist author for tax law. Schinkel was born in Berlin in 1970. Two days after being appointed as a tax consultant, he founded his own law firm in 2007 and embarked on the adventure of self-employment. Since 2009 he has published various books as a specialist book author. Since 2011 he has been writing monthly for the well-known business magazine Fuchsbriefe from Berlin, since 2016 his comments on the judgment have appeared in the magazine Agrarbetrieb. He is the managing partner in the tax consultancy company HSP STEUER Berlin Southeast according to the credo "Passionate tax consultant". More information at www.hsp-steuerberater-berlin-suedost.de All texts by Reinhard Schinkel.
Series - When the auditor rings twice: How do you protect yourself from a tax audit ?: Today I come to the Ke ...
Series - When the examiner rings twice: How do you protect yourself from a tax audit?
Post a Comment