Tax audit support
Legal support during documentary, factual and desk audits: checking the powers of the inspectors, preparing documents and explanations, objections to the audit report. Minimising additional assessments before a decision is issued.
Why PROCTOR
A tax audit is only the final stage of the analysis of the activity of an enterprise. That is why effective protection begins long before the officials of the supervisory authority appear.
The PROCTOR team handles tax audits as a comprehensive legal project.
We analyse the lawfulness of the grounds for the audit, the powers of the officials, the correctness of the procedural documents, the completeness of the evidence base of the supervisory authority and the prospects of a future administrative or court appeal.
In parallel, we assess the risks of criminal proceedings being opened, of assets being seized, of business activity being blocked and of officers being held liable.
Our task is not only to support the audit itself but also to build a legal position that will minimise the consequences of any tax claims before a tax assessment notice is issued.
How the audit support runs
From the order appointing the audit to the objections to the report: what we do at each stage while the inspectors work at the company.
01
Checking the grounds
We read the order, the assignment and the identity documents and match the type of audit against its deadlines and subject. An unlawful audit is stopped at admission, a lawful one taken under control.
02
Preparing the company
We brief the accounting team and management: who speaks to the inspector, which documents are handed over and how each handover is recorded. We prepare an inventory of the primary records.
03
During the audit
A lawyer is present at the company and attends inspections, stocktakes and the explanations given by employees. Requests from the inspectors are answered in writing and within the deadline.
04
Objections to the report
We take the audit report apart episode by episode and prepare objections supported by documents and calculations. They are filed before the tax assessment notice is issued.
05
Assessing the consequences
The owner is given the picture: what the authority may assess, whether there is a risk of criminal proceedings and seizure of assets, and the plan if the notice is issued anyway.
Ways we work during an audit
The scope depends on the type of audit and its subject: from one round of preparation to full support with a challenge afterwards.
Preparation for an audit
A review of the existing documents and processes before the inspectors arrive: a list of risky transactions, instructions for employees, a set of explanations ready in advance.
Support during the audit
A lawyer runs the audit from admission to the report: control of the powers of the officials, replies to requests, presence during control actions, objections to the report.
Audit and challenge
The full cycle: support during the audit, objections, the administrative complaint and the court challenge of the assessment notice by one team, with no handover to other lawyers.
