Tax audit in companies: You must pay attention to this!

What do tax audits bring?

Overview

Not for nothing is the shipowner Peter Krämer in the Süddeutschen Newspaper quoted as saying:

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"... We do not have a cognitive deficit in Germany, but a transposition deficit ...."

Additional revenue of 16,8 billion euros

Overview

For every year approx. 200.000 plants are taxed in Germany. According to the statistical records of the highest financial authorities of the countries, the audits carried out in 2010 led to a multi-taxation and interest of around 16,8 billion.

These results do not include the results of the tax audit, the VAT tax audit and the tax assessment services.

Tax audit is not equal to tax audit

Overview

However, tax audit is not the same tax audit. In addition, pension insurance also controls the correct transfer of social insurance contributions and the reporting obligations to the Social Insurance Fund.

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What are the examinations of an entrepreneur? These are:

• social Security audit
• Income tax audit
• Sales tax inspection
• VAT special audit
• Audit of the main tax offices
• Close to business
• And as a "big" exam the tax audit (external audit)

What to look for in tax audits

Overview

What exactly do the individual exams mean? And what should be considered?

There is, for example, the payroll tax audit. But even the main customs offices may be interested in one Company demonstrate.

Wage tax audit

Overview

The payroll tax audit is, as the name implies, limited to the income tax and surcharge taxes payable by the employer (solidarity surcharge, church tax).

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The examination is carried out by the tax office. It is a case test. This means that tax office selects the companies to be audited.

The test period can be up to four years.

The main focus is on:

Overview

• Correct employee master data (are the deduction characteristics consistent with payroll?  tax code, allowances, etc.)
• Checking the wage (were all benefits under the employment relationship correctly taxed)?
• Has tax-exempt wages (eg day-care allowance paid correctly)?
• Have material items been correctly recorded? (eg private car use, goods vouchers)
• Upon application, due to the related nature, the payroll tax audit and the social security audit will be carried out in parallel.

Audit of the main tax offices

Overview

Here, import and export transactions (goods deliveries) are checked. Checked by the customs authorities. The general principles of investigation apply.

The main focus of these audits are:

Overview

• The correct determination of the customs value
• Verification of the VAT identification number for intra-Community deliveries
• Audit of tax rebates
• Verification of energy taxes
• Close to business
• The company-oriented assessment is the correct determination of single-axle behavior in the assessment process, for example, the production of buildings for operational use. It is audited by the tax office.

Close to business

Overview

The company-oriented assessment is the correct determination of single-axle behavior in the assessment process, for example, the production of buildings for operational use. It is audited by the tax office.

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The general principles of investigation apply.

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Overview