Tax audit techniques dépend on taxpayer’s activities’ and structures.
The control techniques depend on the exercise conditions of the taxpayer’s activity.
The main techniques used are documentary control, accounting verification, personal situation verification.
You have just received a formal verification notice (tax audit) announcing the next arrival of a public finance inspector (auditor) in your business premises (head office).
The administration rarely comes to you by chance, it usually comes to check specific points with a specific motivation.
In addition to a preventive audit, the GRAHAM STORRAR firm will intervene during a tax audit according to 3 possibilities:
– Remote conduct of the audit
– On site audit
– Conduct of the audit in the offices of the firm
The assistance of a lawyer is essential during a tax audit, taxation being an extremely technical matter.
CRIMINAL TAX LAW
The news shows that the tax law has more and more tendency to take a criminal coloration (business Offshore, Panama papers, Paradise papers, etc …)
The new law on the fight against fraud adopted on October 10, 2018 is published in the official journal of October 24, 2018.
Tax evasion includes deliberate omission, willful concealment, organization of insolvency, and, more generally, any attempt to impede the collection of tax.
The criminal tax is a daily reality and a branch of law in full development and everyone will have the daily obsession with criminal incrimination for tax evasion at the time of declaring his income or make a decision of patrimonial management.
There is a proliferation of texts designed to fight criminally against tax evasion from various tax laws, the military programming law and certain international texts.
The Penal Code is fed by an impressive amount of resources from the General Tax Code (CGI), the Book of Tax Procedures (LPF), the Monetary and Financial Code (CMF), the Customs Code and the amount of ancillary texts ( circulars, guidelines).
The firm GRAHAM STORRAR, competent in criminal tax law provides its clients with support and a complete defense on the fiscal and criminal aspects of their file.The firm ensures the defense of those prosecuted for tax fraud, by dealing with the tax component (tax audit) and the criminal aspect (tax evasion).
When the breaches of tax obligations are particularly important, taxpayers already undergoing a tax audit can also be criminally prosecuted for tax evasion. In this case, the tax administration may implement very coercive procedures such as home visits or seizures (Article L 16 B of the General Tax Code). But it also happens that prosecutions are initiated directly by the prosecutor’s office for laundering tax fraud, for example.