Relief after Submitting an Income Tax Return?

The first control operation after submitting your income tax return automatically takes place at the Tax Office. The ADIS system examines whether or not you are a suitable candidate for an audit. What is happening with the income tax return today?

1. Year-to-year links are checked. Multiple repetitions of losses, a decrease in the tax liability, a discrepancy in the history of posted depreciation and a number of other issues, are all negative signs.
2. The basic logical links in the income tax return itself and in the submitted accounting reports are checked.
3. It is possible to compare the return with information from other sources, for example, with data from the international exchange of information and from VAT control statements, and there will be a year-on-year comparison with revenues captured by EET (electronic record of sales).

The tax administrator is able to acquire increasingly more information from other sources, which they can then mutually compare with each other, such as incentives from tax audits of other entities. And from next year the administrator will also have an overview of the countries in which a multi-national group produces its goods and services, if the company is a part of it and the location in which it produces the largest tax base.

Properly "fattened" maintained databases provide tax administrators with an even greater advantage and enable a more targeted focus, with plenty of time to do so. In addition, the human memory is an imperfect tool and it is not worth relying on the fact that we will remember that we wanted to prove the services received and how to complete the incomplete transfer pricing documentation in two years' time.

publikováno 13.07.2017
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