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Tax audit and how to prepare
Nobody looks forward to a tax audit. The thought of the tax authorities scrutinising your accounts often causes a great deal of stress and uncertainty. Being audited can leave you unsure of what to do, and you often don't know your rights and obligations. But don't worry, after reading this article, you'll no longer panic at a (future) audit.
What exactly can the tax authorities check? Can they just look through your accounts? What are the chances of your business being audited? And most importantly: how can you avoid problems? In this article, you'll learn all about tax audits, the rights and obligations of the tax authorities, and how to keep your administration in order to prevent unpleasant surprises.
Een fiscale controle is een onderzoek van een belastingplichtige (een persoon of bedrijf) door de belastingdienst om na te gaan of de belastingaangifte correct is.
A tax audit is an investigation carried out by the tax authorities to ascertain whether a taxpayer has correctly declared their taxable income.
During a tax audit, the tax authorities check whether the original tax return and the accompanying bookkeeping are correct and complete. The auditor may also request information and take certain documents for examination.
An important question you can ask yourself here is: Are you obliged to hand over all documents during a tax audit? You will find the answer in Article 315, paragraph 1 of the Income Tax Act 1992 (WIB 92).
According to this article,“every taxpayer is obliged, upon request by the tax authorities, to present, without moving, all books and documents necessary to determine the amount of their taxable income.
The words ‘’ are of importance in the above article.‘Without moving’. This means that you yourself do not have to move and do not have to go to the tax office yourself.
What is the tax authorities allowed and not allowed to do during an inspection?
The tax inspector may examine the accounts and inspect all documents relevant to the income tax or corporation tax return. However, they may not simply search private property without consent or a court order.
Below, we list the matters in more detail.
What can the tax authorities do?
Access to professional premises Tax officials have the right to enter the taxpayer's business premises, such as offices, workshops, warehouses and other spaces where economic activity is carried out, without prior notice.
Inspection of books The tax authorities may inspect and copy all books, invoices, and other documents necessary to determine taxable income. The same applies to electronic documents.
Investigation of stocks and assets During an inspection, the tax authorities can determine the nature and quantity of existing stock and assets to verify the accuracy of the accounting records.
What is the tax authority not allowed to do?
Entering private residences without permission: If professional activities are carried out in a private residence, the tax authorities may only enter with the permission of the occupant or with prior authorisation from the district judge.
Access to open financial years: The tax authorities may not take books or documents that relate to financial years that have not yet been closed.
Searching personal belongings without permission A taxpayer's personal belongings may not be searched without consent, unless there is a court order.
Know your rights and obligations as a taxpayer. Do you have any doubts? You can seek advice from us and we will be happy to help you.
What may the tax authorities check?
The tax authorities may examine various elements of the accounts, such as sales invoices, purchase invoices, VAT returns, and other administrative documents. In short, anything related to your accounting.
Therefore, it is advisable to have a good bookkeeper/accountant to ensure correct administration and avoid (future) problems.
What is the likelihood of a tax audit?
The probability of a tax inspection depends on various specific criteria, such as conspicuous discrepancies in the accounts, high deductible expenses, or a suspicion of fraud.
The tax authorities use automated systems and logical reasoning to select suspicious cases.
It is important to note that the exact probability of a tax audit is not made public. This varies greatly depending on individual circumstances and the taxpayer's risk profile.
Maintaining correct, truthful, and transparent accounting remains key to being best prepared for any audits.
How far back can the tax authorities go in their audit?
In standard cases, the tax authorities can go back three years. If there are suspicions of fraudulent intent or fraud, this period can be extended to seven years. The period begins when the tax return is filed.
What factors can trigger a tax inspection?
There are several factors that can lead to a tax audit. Below, we list the most common ones:
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Large differences between declaration and reality
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Significant increase in deductions
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Use of private accounts for business transactions
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Irregularities in the accounts
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Unusual transactions within a company
Should you fear a tax audit?
No, not necessarily. Definitely try to keep your bookkeeping/administration in order. Keep your documents meticulously so you can present everything if the tax authorities have any questions.
In short: When you keep correct and professional accounts, you should fear an inspection less.
Why do tax audits happen?
Tax checks can take place for various reasons. The most common reason is to combat tax evasion and fraud. The government wants to prevent taxpayers from paying less tax than they are obliged to.
Hoe kan je een fiscale controle vermijden?
Below are some tips to avoid (future) checks:
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Ensure all documents are submitted correctly and on time
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Maintain orderly and professional bookkeeping
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Avoid using personal accounts for business expenses
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Have your accounts checked by a bookkeeper/accountant
Tips for bookkeeping and tax audits
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Make sure to keep all invoices and documents.
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Collaborate with a professional to avoid mistakes
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Ensure your VAT return is filed on time
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Provide a clear justification for exceptional costs.
What happens during a check?
The auditor decides which elements of the accounts will be examined. If any irregularities are found, a report can be drawn up. This can lead to administrative fines or an increase in the tax assessment.
Tip: bijstandsverzekering
A tax audit can bring about unexpected legal and financial consequences. In such situations, legal expenses insurance offers valuable protection. This insurance can provide you with legal assistance in contesting tax assessments, such as incorrect adjustments or penalties imposed by the tax authorities.
In addition, this insurance also covers the costs of specialist lawyers, tax experts and any legal proceedings in the event of a dispute with the tax authorities.
This puts you in a stronger legal position and increases the chances of a favourable outcome in an appeal.
Do you have any further questions or uncertainties after reading this article? Contact us and we will be happy to help you and ensure you don't have to worry during an inspection.
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