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


Work well, plant 500 trees! About us make the Working World more Human and Ecological, so we donate Revenue for Certified Afforestation. As Publisher Best of HR - Berufebilder .de® you can unique Book Concept, on Demand eCourses and News Service we share 15 years of Experience with our Customers (Samsung, Otto, State Institutions). By the Top 20-Blogger Simone Janson, referenced in ARD, ZEIT, WELT, Wikipedia .
Copyright: Artwork created as part of a free collaboration with Shutterstock. ,

Tax audit - the horror for every entrepreneur. Although normal tax audits have to be registered, the effort is always huge. Therefore, as an entrepreneur you have to be prepared for a tax audit as well as possible. What should be noted, learn here!

Best of HR – Berufebilder.de®

Here writes for you:

Reinhard Schinkel 58Is Reinhard Schinkel according to Handelsblatt one of Germany's best tax advisors and specialist author for tax law.

Profile

From the author:

Best of HR Berufebilder

Read


Best of HR Berufebilder

Read


Best of HR Berufebilder

Read


What do tax audits bring?

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

"... We don't have a lack of knowledge in Germany, but an implementation deficit ..."

Additional revenue of 16,8 billion euros

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.

Tip: Text as PDF (please read the instructions!) Download or for a little more Book on the topic with discount or eCourse book. Actions or news via Newsletter!

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

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.

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” audit, the company audit (external audit)

What to look for in tax audits

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.

Tip: Text as PDF (please read the instructions!) Download or for a little more Book on the topic with discount or eCourse book. Actions or news via Newsletter!

Wage tax audit

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).

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:

  • 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

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:

  • 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

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.

Tip: Text as PDF (please read the instructions!) Download or for a little more Book on the topic with discount or eCourse book. Actions or news via Newsletter!

The general principles of investigation apply.


More knowledge - PDF download, eCourse on demand or personal advice


Offline download: Download this text as PDF - Read usage rights, Because we do not automatically submit the title of this text for privacy reasons: When buying in "interests" the title register if support is needed. After buying text exclusively Download at this URL (please save). Or for a little more directly an entire book or eCourse with this text buy, read on.

3,99 Book now


Your eCourse on Demand: Choose your personal eCourse on this or another desired topic, As a PDF download. Up to 30 lessons with each 4 learning task + final lesson. Please enter the title under "interests". Alternatively, we are happy to put together your course for you or offer you a personal regular eMailCourse including supervision and certificate - all further information!

19,99 Book now


Consultant packages: You want to increase your reach or address applicants as an employer? For these and other topics we offer special Consultant packages (overview) - For example, a personal phone call (price is per hour).

179,99 Book now



You want to comment here? Please the Debate Rules comply, contributions must be unlocked. Your eMailAddress remains secret. More information on the use of your data and how you can counter this can be found in our Data protection declaration / Privacy Policy.

  1. To follow debate on this post
  2. All debates follow
  1. Simone Janson

    Series - If the examiner rings twice: Examining PAY & Customs

  2. Liane Wolffgang

    Series - When the Examiner Rings Twice: Examining PAY & Customs: And It Continues In My Little Re ...

Post a Comment

Your email address will not be published. Required fields are marked with * .

JaI would like to be regularly informed about the latest promotions & offers Newsletter be informed.

I hereby accept the Debate Rules and the Privacy policy with the possibility to contradict the use of my data at any time.