One type of consulting services we provide is tax audit, being a comprehensive study of how regularly or correctly our Contracting Party determines its tax obligations and liabilities, and, how the related accounts are cleared with it, across the tax titles, including:

1. The Value-Added Tax (read more)
2. The Corporate Income Tax (read more)
3. The Personal Income Tax (the payer function) (read more)
4. The Excise Tax (read more)
5. The Civil-Law Action Tax (read more)
6. Physical Real Estate Taxes and Local Taxes (read more)
7. Social and health insurance liabilities,
8. Stamp duties,
9. Other pecuniary dues, such as product fee or TV/radio service fee.

Each of the above-enumerated tax titles is subject to a separate detailed analysis which takes into account the specificity of our Contracting Party’s operations.


Service description:

• The tax audit aims at :
  • detecting and rectifying any irregularities in your tax practice for the spheres being audited,
  • diagnosing and minimising the financial effects of erroneous actions,
  • putting into effect new solutions to avoid inadvertences in your future tax settlements,
  • optimising tax burdens, including, in the first place, their being legally established at a possibly low level.
  
  
  
• REPORT : direct effect of an audit exercise
     A REPORT comprising audit findings is drawn up after the audit is completed. Such a report:
  • discusses in detail all the irregularities detected,
  • suggests practical ways of rectifying them,
  • indicates procedures enabling to avoid a future occurrence of any inadvertences in tax settlem,
  • offers recommendations on how to potentially optimise tax liabilities’ amounts.
  
  
  
• Indirect effect
     The indirect effect of an audit is for you to be capable of rectifying any irregularities in the settlement of specific tax title(s) on your own, without entailing any sanction whatsoever. You can thus legally avoid any fiscal-penal or tax sanctions. The favourable factors include:
  • tax-related unpunishablility of any such corrections,
  • fiscal-penal unpunishablility of such corrections, as from 1st September 2005.
  
  
  
• Methodology, i.e. how the audit is actually performed :
  • pre-audit tax questionnaires - enabling to collect the indispensable information on the Contracting Party and to determine the audit’s labour consumption,
  • breakdown of source documents - przedprior to the audit, the Contracting Party receives a detailed scope and plan of the audit by tax titles covered by the same, as well as a list of indispensable documents to be prepared,
  • scope of audit - the subject of the audit is to analyse the representative months of the period being audited, selected in agreement with the Contracting Party and, possibly, untypical or doubt-triggering transactions as indicated by the Contracting Party, if any.
  
  
  
• Terms-and-conditions of the service
  • The Ordering Party sends the Information Sheet (Dwonload), to our mail address or by facsimile, at 48 22 870 41 78 basing on which the labour consumption of the audit will be determined
  • In reply, ISP sends its audit offer, specifying the service’s estimated price, the responsible team and a draft agreement
  • After the agreement is singed, the audit is performed
  • The work of our auditing teams is directly overseen by Professor Witold Modzelewski