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On the 8th of November 2019 LEADELL Pilv senior associate Jaak Siim appeared in Äripäev’s accountants conference ,,Accountants Day 2019: Tax Carousel’’ where around 130 accountants all over Estonia participated
11.11.2019LEADELL
With a presentation ,,Tax investigation: When the Tax Officer Approaches?’’ Jaak Siim gave an overview to accountants and entrepreneurs how to be prepared in a situation where a tax administrator sends a tax investigation notice or when tax officers show up to control registrations of employees, entrepreneurship or other important topics about taxation. How to act? What would be useful to know and what to keep in mind?
In order to answer these questions, the presentation addressed the following topics:
- Valid principles in tax investigation, incl investigation principle, purposefulness principle and tax secrecy protection secrecy principle;
- Taxpayers right to be heard and receive information;
- The start of a tax control and notifying about it;
- Requireing information before the start of control
- Executing observation in the place of business of the company
- Tax administrators’ rights in collecting evidence
- Taxpayers obligation to contribute and consequences for not complying
- The privilege of non-self-incrimination and its prerequisites for use
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