How to assess the likelihood of a tax audit

Not a single entrepreneur and company are insured from a field tax audit. Verification is always a painful process for a business, as she brings serious disruption to his work.

The risks of verification can be assessed on the basis of generally available criteria for self-assessment of risks for taxpayers.

Instruction manual

1

We can distinguish 12 criteria by which the tax assesses the company before conducting an on-site audit.

2

The risk of verification increases if the tax burden in your company does not correspond to the industry average.

3

There is a deviation in profitability, which the company demonstrates from industry average standards.

4

Reporting over the past few years captures losses.

5

The tax reporting reflects large amounts of tax deductions.

6

The increase in expenses in the company is ahead of revenue growth.

7

The amount of expenses is as close as possible to the income received.

8

Failure to provide tax information requested or information on its destruction / damage.

9

Repeated deletion / registration in connection with a change in location.

10

High tax risks in entrepreneurial activities.

eleven

Conducting activities on the basis of the conclusion of many contracts with intermediaries without obvious entrepreneurial benefits.

12

The average wage of workers is below the regional level.

thirteen

Approach to the maximum level of profitability acceptable for applying STS.