Not a single entrepreneur or company is insured against an on-site tax audit. Verification is always a rather painful process for a business, because it brings serious disruption to his work.
It is possible to assess the risks of an audit based on publicly available criteria for self-assessment of risks for taxpayers.
Instructions
Step 1
There are 12 criteria by which the tax authority evaluates companies before conducting an on-site audit.
Step 2
The risk of verification increases if the tax burden in your company does not correspond to the industry average.
Step 3
There is a deviation of the company's profitability from the average industry standards.
Step 4
Reporting for the past few years has recorded losses.
Step 5
The tax reporting reflects large amounts of tax deductions.
Step 6
The growth of expenses in the company outstrips the growth of income.
Step 7
The amount of expenses is as close as possible to the income received.
Step 8
Failure to submit requested tax information or the availability of information about its destruction / damage.
Step 9
Multiple withdrawal / registration due to a change in location.
Step 10
High tax risks when doing business.
Step 11
Conducting activities based on the conclusion of many contracts with intermediaries without obvious business benefits.
Step 12
The average wages of employees are below the regional level.
Step 13
Approaching the maximum level of profitability allowed for the application of the simplified tax system.
