Description

To assert the company's rights and ensure its proper defense during a tax audit, it is necessary to master the rules. This training will allow you to identify the key points of the control procedure, to manage and limit the risks of possible sanctions.

Who is this training for ?

For whom ?

Lawyers, tax specialists, financial directors and accountants, lawyers, accountants.

Prerequisites

Training objectives

Identify the company's rights during a tax audit

Know the tax audit procedures

Know the applicable criminal and tax sanctions

Master the possible avenues of appeal following a tax audit

Training program

• Tax control regulations
  • The scope and missions of the tax auditor.
  • The obligations of the company in the context of a tax audit.
  • The guarantees of the taxpayer: taxpayer charter, assistance, enforceability of tax doctrine.
  • Exercise: Analysis of the guarantees granted in terms of tax control.
  • Verification that these guarantees have been respected by the tax administration.
• The control procedure
  • The period subject to verification: the control deadlines and the limitation period according to the different taxes.
  • The progress of the control procedure: the verification notice and the place of execution of the control.
  • The progress of the control procedure: the content of the control and the duration of the control.
  • The specificities of the different procedures and the documentary controls.
  • The accounting audit and the contradictory examination of the personal tax situation.
  • Exercise: Resolution of a practical case relating to the conduct of a tax audit procedure.
  • Analysis of the different stages of the tax audit.
• Analysis of the conclusions of the tax audit
  • The tax administration's rectification proposal.
  • The taxpayer's observations in response to the rectification proposal.
  • Exercise: Case study based on a proposed rectification.
  • Drafting observations to be sent to the tax administration.
• Applicable sanctions
  • Criminal sanctions.
  • Tax sanctions: tax supplements, penalties and late payment interest.
  • Penalties provided for in the event of omission declaration or incomplete declaration.
  • Exercise: Calculation of the IS tax bases rectified after tax audit.
  • Calculation of the corporate tax reminder due following an accounting audit.
  • Calculation of late payment interest.
• Contesting sanctions
  • The applicable procedure.
  • The deadlines to be respected.
  • The free request.
  • The litigation.
  • Suspension of payment.
  • Collective reflection Reflection and discussion on contesting sanctions based on real cases.