We offer our clients also a range of other services, from training to representation of our clients in front of the tax authorities in Slovakia. We can assist our clients in tax audits and other tax proceedings.

Assistance in Tax Audits

Tax audits are complex procedures which may end up in an obligation to pay, at times significant, additional tax and penalties. We can help you to mitigate the potential risks. Involving KPMG in the earliest stages of the audit procedures brings also efficiencies, since the requirements of the tax authorities may be more reasonable when dealing with an experienced counterpart in the process.

We can assist you to:

• Collect and prepare all supporting documentation prior to the commencement of the tax audit,
• Review of documents which will be provided to the tax authorities,
• Prepare a separate room in which the tax inspectors may perform their work, if the tax audit includes an on-site tax inspection,
• Formulate the necessary explanations to the issues raised by the tax inspectors,
• Carefully read the tax inspection protocol and insist on the inclusion of your explanations, provided facts and proofs in the document drafted by the tax inspectors,
• If you do not agree with the result of the tax audit, appeal the decision of the tax authorities on additional tax and/or penalties within the statutory period and start the tax litigation procedure, if applicable.

Please note that some potential steps and procedures cannot be performed after the issuance of the tax audit protocol. It is therefore highly recommendable not to wait until the issuance of the tax audit protocol, but to involve us in the process from the very beginning of the tax audit.  This way you will be in a much better position to support and defend your approach to the tax treatment.

Tax Administration

We can represent you in front of the tax authorities based on a Power of Attorney and administer the correspondence between the tax authorities and yourselves to save your time and monitor such correspondence to be in a position to give you timely advice on the required steps. Appointing KPMG can protect you from requests by tax authorities which may from time to time be unrealistic and/or beyond their formal entitlement.