October 12, 2017
From the selection of the companies that will be controlled at the actual start of the inspection and to the measures that can be taken after the inspection, we present to you the stages of the tax inspection and what it would be good to know or do for each of them. Before deciding where they go in control, the representatives of the tax authorities carry out a risk analysis. In practice, this is how companies that present a high risk of non-compliance with the legislation in force are identified.
Selecting taxpayers for inspection
The IRS selects taxpayers for tax inspection on the basis of a risk analysis, an activity carried out in order to identify the risks of non-declaration of tax claims, to assess them and to manage them in this regard.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
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It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
It should be known that the risk analysis is a procedure carried out internally by the tax authorities, the process being a non-transparent one and not made public.
Among the risk factors that may give rise to a high and imminent risk for the start of a tax inspection we mention inconsistencies in declaration 394 “Information statement on deliveries/provisions and purchases made in the national territory by persons registered for VAT purposes, in declaration 390 “Recapitulation statement on intra-Community deliveries/purchases/provisions and from the computer application diagram C-lynx.
It also competes to generate the risk of tax inspection losses recorded in several consecutive years, profit fluctuations, mismatch between financial results and taxes paid.
Communication of the inspection notice
This is done 30 days with large taxpayers and 15 days with other taxpayers before the tax inspection begins.
Caution: you may only request a postponement of the tax inspection once.
Start of inspection and any interruptions
The inspection may not commence earlier than the date entered on the inspection notice; inspectors are obliged to record the date on which the inspection begins in the company’s single control register, because from this date the duration of the tax inspection is calculated.
Request for written explanations from the taxpayer, if any,Written explanations shall not be given on the spot. There is a tendency for inspectors to request that these explanations be given on the spot, but a time agreed by the parties is necessary to formulate on the part of the taxpayer correct written explanations and of a nature not to affect or even prejudice the conduct and results of the tax inspection.
So, in order to avoid that some information “data in a hurry” can be used by the tax body, surely, in the reasoning of some findings, ask for a reasonable time to formulate it.
5. Presentation by the inspection team of the draft report
Usually, the taxpayer has about 24 hours to read and analyze it.
The procedure provides for the communication of a “notice for the final discussion” which will have attached this draft report. It is important not to omit the annexation of this draft report in order to be able to analyze it until the final discussion and to “do not go” to this discussion without prior knowledge of the findings of the tax inspectors. In case of omission, ask for it!
Final discussion between the taxpayer and the inspection team
Presentation of the point of view in writing by the taxpayer and/or the written declaration.
This stage occurs when there are divergences during the final discussion. In this case, the point of view shall be transmitted within five days from the date of completion of the tax inspection, i.e. from the end of the final discussion and the draft report has been communicated; for large taxpayers within seven days.
Emiterea raportului de inspectie fiscala de catre echipa de inspectie
Emiterea deciziei de impunere, a deciziilor de calcul accesorii (dobanzi si penalitati de intarziere, penalitati de nedeclarare)
Aceasta etapa apare in cazul stabilirii unor obligatii fiscale de plata suplimentare.
Inceperea executarii silite sau contestatia la executare
Dupa notificarea si comunicarea somatiei se trece la executarea silita a sumelor inscrise in decizia de impunere si deciziile de calcul accesorii. Trebuie stiut ca primul pas de facut impotriva actelor de executare silita este contestatia la executare.
Contestarea deciziei de impunere, a deciziilor de calcul accesorii si a raportului de inspectie fiscala
If the divergences are not “resolved” during the tax inspection period, i.e. if the tax inspectors maintain their findings, contrary to those expressed by the taxpayer during it, as well as the view, against the tax decision, the ancillary calculation decisions and the tax inspection report will be challenged. This stage involves a regulated procedure which will be the subject of presentation in a later chapter of the Tax Protection Manual.
The article is part of a tax education project in collaboration with avocatnet.ro, called: The Tax Protection Manual. This is a collection of useful information & practical tips for healthy business offered by Nexia CRG consultants.
