A field audit is an exceptionally detailed and comprehensive tax examination aimed at accurately determining the tax base and the tax liabilities of the taxpayer. This process involves the review of books, records, documents, financial statements, tax returns, and other relevant materials to verify their accuracy and consistency with actual circumstances. However, the field audit extends beyond the mere analysis of documents: business operations, inventory, bank accounts, and all legal and economic activities related to taxable activities are also subjected to a detailed review. Furthermore, the audit is not limited to the taxpayer alone; it may also include natural and legal persons who maintain legal relationships with the taxpayer.

The field audit is a complex process that requires both tax law expertise and business management acumen. It is therefore of utmost importance for taxpayers to seek professional assistance during this procedure to minimize potential legal and financial risks and to effectively safeguard their rights. Our law office provides comprehensive legal and tax advisory and representation services in the context of field audits, including but not limited to:

• Examination and analysis of statutory books, records, and financial statements,
• Identification of irregularities and development of tailored solutions,
• Effective communication and negotiation with tax authorities,
• Determination of necessary legal and financial measures during the audit,
• Legal advice and representation during final discussions and in procedures for mutual agreement,
• Review and evaluation of audit reports as well as the preparation and filing of objections.

Professional support in field audits not only helps to prevent financial losses but also strengthens the financial security of the company, enhances compliance with tax regulations, and ensures an efficient handling of the audit process.