TAXPAYER’S REPRESENTATION

REPRESENTATION OF THE TAXPAYER DURING PRELIMINARY CHECKS

Preliminary checks should not be underestimated – despite their informal nature and limited scope, they can serve as a precursor to a tax audit or tax proceedings, and the collected evidence will be used in subsequent actions.

Effective representation at the stage of preliminary checks often allows you to avoid lengthy audits and tax proceedings conducted by tax authorities. All collected materials will be used in future proceedings – therefore, it is important to fully exercise our rights.

NTAX experts are ready to assist during preliminary checks. With many years of experience in dealing with tax authorities, we have the necessary tools to achieve favourable outcomes for entrepreneurs.

REPRESENTATION OF THE TAXPAYER DURING THE AUTHORITY TAX AUDIT

A professional attorney involved in authority audit activities will undoubtedly be able to highlight the errors and oversights of the authority, which can lead to favourable outcomes for the entrepreneur. Our attorney will also be able to provide explanations that may reduce the scope of the inspectors’ actions against the taxpayer.

You can appoint an attorney even before the initiation of a tax audit, and even during its course. Preparing before the visit of the tax authority can be crucial for the survival of your business. Therefore, obtaining prompt support from NTAX experts can save you from negative consequences.

A tax audit is often the first step towards initiating tax proceedings. We should understand that it is not the audit itself that determines the obligation to pay higher taxes. To avoid prolonged proceedings, which could even lead to the closure of the business, it is essential to take action from the very beginning of the audit.

REPRESENTATION OF THE TAXPAYER DURING A CUSTOMS AND FISCAL CONTROL

Customs and fiscal control shall be subject to compliance with fiscal, customs and other legislation relating to the import and export of goods between the customs territory of the European Union and third countries, in particular legislation relating to restricted or prohibited goods.

Customs and fiscal control is often conducted simultaneously with audit and may concern the same period.

Having specialized for many years in representing clients in the course of customs and fiscal control, bearing in mind the interests of the client, we recommend cooperation and already having an active attitude at the stage of the control itself.

CONDUCTING TAX PROCEEDINGS BEFORE PUBLIC ADMINISTRATION AUTHORITIES

A tax proceeding is a formalized administrative procedure that aims to establish the correct amount of tax liabilities and to clarify any irregularities related to the taxpayer’s tax accounts.

These proceedings are usually initiated as a result of a tax audit that reveals discrepancies in the taxpayer’s tax returns, but may also be initiated ex officio on the basis of other considerations, such as risk analysis or information obtained from third parties. It may also be initiated at the request of the taxpayer.

During tax proceedings, the taxpayer may be represented by an attorney. It is advisable to use the services of our specialists, so that you can ensure professional assistance throughout the process and avoid possible problems related to irregularities in tax settlements.

CONDUCTING PROCEEDINGS BEFORE ADMINISTRATIVE COURTS

In the event of a negative decision by the tax authorities of both instances, taxpayers have the right to appeal the decision to the administrative court.

The filing of a complaint to the provincial administrative court is subject to the prior exhaustion of the means of appeal available to the taxpayer.

Administrative court proceedings are the next stage of a tax dispute, which takes place in the courtroom. It is a two-instance proceeding – the provincial administrative courts (WSA) hear appeals against decisions of tax authorities, as well as enforcement bodies, while the Supreme Administrative Court (NSA) decides on the correctness of decisions issued by the provincial administrative courts.

We represent clients in administrative courts, leveraging our many years of experience and thorough knowledge of the law. We effectively support taxpayers in obtaining favorable rulings in tax disputes, ensuring professionalism at every stage of the proceedings. We quickly and accurately identify all key elements of the dispute, allowing us to precisely assess our clients’ legal situations.

REPRESENTATION DURING ZUS INSPECTIONS

ZUS inspections are an integral part of every employer’s business. It is advisable to be properly prepared for them and to consider consulting about the course of the inspection from the very beginning.

The main objective of the control is to verify whether the entrepreneur properly regulates the payment of social security contributions. In addition, the correct reporting of data to the NFZ and the timely payment of health contributions are controlled. Inspections usually take place at the place of business, but sometimes inspectors may also visit the accounting office where company documents are kept. ZUS may also require the entrepreneur to appear at their premises to provide detailed explanations or to present documentation related to the inspection.

Our services in this area include:

• we develop and implement the strategy agreed with the client
• we take part in inspection or investigation activities
• we advise on the issue of evidence and questioning of the client in connection with the proceedings conducted against him
• we initiate actions aimed at undertaking active defense against charges raised by ZUS
• we conduct correspondence with ZUS
• we prepare letters and explanations submitted during inspections to ensure the most favorable situation for our client in the course of inspections and proceedings
• we prepare objections and explanations to the inspection protocol