Attorney at law Varna Iuila Danova 263

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They're going to make a revision. What do I need to know about issuing an audit?
I'm a start-up merchant and I have a shop. One day I received an order from the NRA that I would be auditing and I was worried. What now?
What is a revision?
The audit is an action by the revenue authorities with which they seek to establish what duties I have for taxes and social security contributions, and whether I abide by my duties in relation to tax and social security laws. For example - whether I issue a cash receipt for each sale or I miss some, whether I have declared everything, or I'm hiding some taxes or insurance. Three stages are foreseen to be carried out in the law.
Often my accountant is not a sufficient resource to get the most out of this situation. In order to avoid fines, it is always good to consult with a tax lawyer. It's not expensive, it's fast and easy on this page.
The first stage is prior to the revision.
It is imperative that I first have to hand me an order to assign the audit. This order has some content in the law. The order for assignment of a revision must contain:
information about me or the legal entity to be audited. These data are my name or the company of my legal entity; PIN, personal number if I am a foreigner; The UIC of my legal entity; address; the name and PIN or LN of a foreigner who represents my legal entity by law - for example, if I am bankrupt.
who will perform my audit and who is their supervisor;
the time limit for the revision;
for what period the audit will be carried out;
what types of obligations will be revised - taxes, contributions or both;
circumstances that are important to the audit.
I need to know that the procedure can continue without the order. In order to do so, NRA officials should have searched for me at least twice in 7 days, not finding me or anyone else who can get the documents for me at the address for correspondence. This may be my representative, proxy, member of the governing body, or employee who I have been assigned to receive messages or papers about me. The revenue authorities must write a record of every attempt to find me. In order to continue with the revision, they should send me a letter with a receipt and an electronic message as well as put it on the message board at the NRA and post it on their website. If I do not appear within 14 days of posting the message, it will be attached to my file and will be deemed to be served on a regular basis.
Upon receipt of the order for assignment of the audit, the period within which the NRA authorities may carry out a revision shall commence. In principle, this period is up to three months from the day I received the order, but it can be extended. First, it may be extended by another two months if the first deadline is insufficient. Then there must be an order for an extension of the deadline by the authority that commissioned the audit. It is important to check whether this is the same authority that issued the order for assignment of a revision. If the case is very complex and this period is insufficient, it can be extended up to three years. This is done with an extension order, which can only be issued by the Executive Director of the NRA, based on a motivated proposal of the territorial director.
The second step is to carry out the audit.
Once I receive the order to award the audit, I can expect the revenue authorities at any time from the deadline set by the order. When they come to a revision, employees must be legitimatized. That's when they show me their official card and a copy of the order they are asked to revise me. This order should be the same as the one I received earlier. I also have to check whether the officers who are performing the audit are the same as those mentioned in the order, and what they can check. For example, if they state in the order that they can revise their insurance contributions, they can not make a revision of VAT. If any of these requirements are violated, then I will be able to appeal the act that will be issued to me. Not the order - she does not appeal, but she appeals against the revision act issued on the basis of this order.
As they are reviewing me, the employees will require me all the documentation - accounting documents, payment documents, different contracts and invoices, etc. So they will be able to check if everything in my site is taken into account, if something is missed, there are no mistakes in accounting, I am not trying to conquer or have exceeded my public duties - taxes, insurance. In principle, this must be done in my subject. But it's not always possible. For example - if I only have a small souvenir shop, it will not be very comfortable, and I will not be able to do any business until I make a revision. So I can give them my accounting documents and they can do the revision in the NRA territorial directorate. In this village,
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