Corporate

Tax Inspections: A Practical Guide

Corporate

35 hours

Introduction

«Tax Audits: A Practical Guide«, stands out as a robust learning programme specialising in tax matters. On this course, as a student, you will explore in depth the most relevant aspects of the tax audits, will comprise the processes those involved and will learn to use the available resources strategically. Furthermore, they will focus on best practices and effective strategies for managing and successfully navigating tax audits. This training will also provide you with the necessary theoretical knowledge and insight to tackle tax challenges in a proactive and effective, which will result in more robust tax management and enable the company to pass future audits successfully.

Objectives

To understand and apply correctly the regulations tax-related and tax obligations.
Understanding the time limits and consequences of the statute of limitations tax matters, as well as the expiry of proceedings.
Identify the processes for notification taxation, including its content and procedures.
Acquire the skills to carry out procedures from verification and verification of tax data.
Understanding the process tax audits, their scope and duration, and how to manage the proceedings during an audit.

TEACHING UNIT 1. AUDITING TAX LIABILITIES

Contract classification
Conflict over the application of the rules
Tax presumptions and evidence
Rights and safeguards for taxpayers

TEACHING UNIT 2. THE TAX LIMITATION PERIOD

The limitation period
Effects of the limitation period
The expiry of proceedings

TEACHING UNIT 3. TAX NOTIFICATIONS

Content of notifications
Notice to appear in court

TEACHING UNIT 4. VERIFICATION PROCEDURES

Data verification procedure
Value verification procedure
Limited review procedure
Procedures for verifying compliance with formal requirements

TEACHING UNIT 5. THE INSPECTION PROCEDURE

Commencement of the inspection procedure
Powers of the inspectorate
Duration of the procedure

TEACHING UNIT 6. CONDUCTING THE INSPECTION

Place where the inspections are carried out
Performance timetable
Persons appearing before the inspectorate
Processing and documentation of proceedings
Specific procedures during the inspection
Other inspection activities

TEACHING UNIT 7. COMPLETION OF THE INSPECTION

The preliminary hearing procedure
Inspection reports
Types of inspection reports
Conclusion of the inspection procedure

TEACHING UNIT 8. DISCIPLINARY PROCEDURE

Liability in tax matters
Offenders
Definition and classification of tax offences
Non-financial penalties
Criteria for the graduation of sanctions
Procedure for the imposition of sanctions
Lapse and limitation periods for penalties
Appeals against sanctions
Main grounds for challenging sanctions

TEACHING UNIT 9. REMEDIES FOR ADMINISTRATIVE ACTS

Main grounds for opposition
Submission of representations regarding proposed settlements
Suspension of the implementation of the contested act
The application for reconsideration
The financial and administrative appeal
Other special review procedures
Outlines of the economic and administrative procedure