In our shop we have frequent checks by taxpayers. Once they come to see the employee’s declaration, once for the cash register, once for the tax bills. I want to know how many times a year can a small business entity be checked?
In addition to tax control procedures, the tax audit staffs (including tax investigation) conduct at least 2‐3 of audits (rounds to measure turnover, employees) per year for each taxpayer, in order to assess the turnover realized by the taxpayer. through on-site verification. The data collected from the controls serve to assess the tax liabilities for both the following year and the following year.
Anyhow there’s no exact formula or obligation for tax administration about the number of audits to be carried on.
But checks for bills, accounting, tax returns should always be based on the risk generated by taxes.
In cases when they find that the documentation of purchases and sales has not been kept in accordance with the legal requirements, which means that the taxpayer does not correctly reflect the turnover, does not correctly issue the required document for each sale, does not reflect in the purchase books of all supplies it has made, controllers have the right to use alternative methods of assessing tax liability.
In any case, the controls performed by the tax investigation or other controls must be presented with a notice / control / authorization approved by the Regional Director of the Tax Directorate where you are registered or by the Director of local government taxation directorate, and in the case of police officers from municipality / administrative unit.
The first and legal reaction according to the law of tax procedures is to request notice control authorization from the tax inspector, or the work order from the tax investigation. Any control that does not adhere to this primary procedural step is outside the scope of the law. Meanwhile, for more consultations, everyone should seek help from the legal / fiscal advisor to meet the requirements of the fiscal employee, who is presented with a specific reason for the control he announces to perform.