The work program includes, inter alia,
- the examiantion of the reliability of financial information (authenticity of annual report(s))
- examiantion of the regularity of operation (the adequacy of and compliance with accounting regulations),
- the assessment of the financial risks of the customer and supplier contracts,
- the analysis of transactions with affiliated companies,
- the exploration of financial risks arising from grant agreements,
- the exploration of financial risks arising from financing contracts.
On the basis of the main course agreed in advance, we carry out inspections to explore the tax risks of the target companies for a specific period. Afterwards, we examine the form and the content.
When examining the form, we make sure that
- the target company has fulfilled its notification, reporting and tax payment obligations,
- has the records supporting the appropriate tax returns.
During the examination of the content we examine the individual taxes:
- decisions of the tax authorities, protocols,
- the risk of certain transactions with a view to taxation.