Initiation of tax proceedings six months after the tax audit


For the taxpayer, be vigilant even for six months after the tax inspection, as the tax office may initiate tax proceedings.

Generally about tax audit

Tax audit is initiated ex officio by the tax authorities of the first instance.

It is carried out at taxpayers, payers, collectors and legal successors.

The purpose of a tax audit is to check whether the inspected entities comply with the obligations arising from the provisions of the tax law.

When the tax office knocks on the door

Conducting a tax audit ends with the taxpayer's handing over the report, but this does not always mean the end of the case.

The tax office may initiate tax proceedings. The date of initiation is the date on which the decision to initiate the proceedings is served on the party.

The basis for initiating the procedure

The reason for initiating tax proceedings is the detection of irregularities in the fulfillment of obligations under the tax law.

The taxpayer has a chance to avoid initiating the procedure by submitting a declaration or its correction, in which it will fully take into account the disclosed irregularities. Otherwise, it may take into account that proceedings will be almost certain within six months of the end of the tax audit.

"Joke. 165b § 1 ord. under. there is a general consequence of the statute of limitations of the tax authorities' right to initiate tax proceedings after the expiry of the indicated period in the subject that was previously subject to the tax inspection carried out. This limitation may only cover the subject-matter of the previously conducted tax inspection and does not include the scope of any tax proceedings that were initiated after the tax inspection was conducted, and the subject matter of which was not covered by the previously conducted inspection "(judgment of the Provincial Administrative Court in Kielce of March 13, 2012, file ref. No. . file I SA / Ke 23/12).

Effects of a selective correction of returns

When the taxpayer corrects the declaration, but does not take into account the irregularities revealed during the inspection, the tax authority may initiate tax proceedings even after six months from the end of such inspection.