The first stage of the tax obligation inspection procedure is a fiscal inspection of the taxpayer.
If the tax office believes that there is a violation of the law in effect, it initiates the second stage – tax proceedings. When an inspection is carried out by a tax inspection agency, both stages appear together in one procedure, i.e., the inspection procedure.
In fiscal control, the most important issue – apart from a high degree of knowledge of tax law – is the efficient use of procedural law procedures, as well as excellent knowledge of the how tax agencies operate. It is recommended to work with a professional attorney from the first day of the investigation, as the conduct of the investigated party, the range of documents presented to the tax agency, and the content of submitted explanations have a significant effect on the outcome of the procedure.
We can mention the following basic activities as part of our participation in fiscal control:
- we develop the most beneficial strategy for proceeding during fiscal control or tax investigations,
- we act as proxy during inpsections and present cases before the tax office or tax investigation agencies,
- we draw up templates of explanations, stipulations, appeals, and other pleadings,
- we participate in hearings of the taxpayer’s employees and other witnesses and when they submit explanations,
- we take part in inspections of the taxpayer’s business carried out by inspecting agencies in connection with the procedure,
- we prepare writings for the Treasury Chamber and the Inspector General for Fiscal Control in accordance with the administrative Code of practice,
- we prepare appeals for the higher body – the Treasury Chamber.