Tax audit

Instrument serving to improve company’s safety, enabling a thorough assessment of the current state of tax settlements and identification of any tax risk areas within the business activity.

The complexity of an audit carried out by Mariański Group means an in-depth business analysis in respect of 3 complementary areas:

  • LEGAL – verification of documents and agreements in terms of formal correctness
  • TAX – indication of areas characterised by a high level of tax risk
  • FORMAL – examination of critical areas which formally do not raise doubts but which in practice may be questioned (e.g. assessment of risk of unknowingly becoming a tax carousel participant)

A tax audit enables our Clients to make sure as to whether their planned decisions are taken with consideration of various kinds of risk, and whether existing structures and settlements made so far are safe.

Depending on the size and specific needs, we offer a few kinds of audits:

  • complex audit covering all the tax settlements of an entrepreneur
  • in respect of chosen taxes
  • for selected settlement periods
  • regarding transfer pricing
  • thematic audit regarding selected tax issues
  • before entering into a specific transaction
  • post-audit aimed at verifying the correctness of implementation of previously recommended solutions

We carry out a tax audit in terms of:

  • Identifying any tax irregularities in the covered areas
  • Presenting a proposal of removing detected irregularities, minimising financial consequences of wrong action
  • Indication of areas characterised by a high level of tax risk
  • Indication of activities aimed at reduction of unjustified tax burdens
  • Recognition of critical areas which formally do not raise doubts but which in practice may be questioned (e.g. unknowingly participating in tax carousel)

We offer a multitude of benefits:

  • Comprehensive analysis of business in terms of taxes, civil and commercial law
  • Dedicated legal coordinator of works on audit and ensuring timely completion of assignment
  • Know-how of an experienced team of tax advisers working under the supervision of Professor Adam Mariański who is an advocate and tax adviser
  • Individual approach to each audit, prior to its commencement we carry out a thorough analysis of the legal condition of the company
  • Final report indicating practical risk areas and threatening potential disputes with tax authorities, and assessment of business activity containing recommendations both as to introduction of lawful changes in tax settlements of the company and in its structure in order to achieve better productivity and safety of business

After completing the audit, the Client receives a report on the basis of which the Client may take an informed decision as to business reorganisation.

Tax audit report contains:

  • Indication of irregularities
  • Assessment of issues bringing forth tax risks
  • Recommendations of solutions enabling limiting or eliminating potential tax risks

At the Client’s request, we carry out post-audit examination and introduce a supplement to the report to confirm the correct implementation of previously recommended solutions. We also carry out a tax audit within the audit of financial statements.

Mariański Group has vast experience in carrying out tax audits – our experts have assessed, among others, the tax situation in connection with purchasing the real estate (including real estate being monuments) and compliance of accounting practices of companies with tax regulations – both before filing an application for tax return and within analysis of adopted solutions.

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