Tax representation – why should you commission a tax lawyer?

What is this information about?

This information introduces our tax representation service.

It follows from the system of self-assessment that the state reviews in the form of subsequent tax audits whether the selected taxpayers fulfilled their tax obligations in compliance with the provisions of legal regulations.

Company managers, owners and private individual all feel that the state and municipality tax authorities are preparing for the start of tax audits using increasing efficient methods and in the selection of the taxable persons an increasingly important role is played by the data gained from various tax bases and data supplies. For this reason, we can say that the tax audit does not commence upon the delivery of the engagement letter but indeed much earlier with the preparation of the tax authority for the audit. Therefore, the companies and individuals who do not wish to start a tax audit with a handicap should also prepare for a potential tax audit. Even though this preparation is separate in time and space from the actual tax audit, it will well be worth the effort later and may define the progress and outcome of the tax audit largely. There are many ways in which taxpayers can prepare. Many do not take into account, for instance, that each tax advice is also preparation for a later tax audit as the work of tax consultants is confirmed by later tax audits, similarly as in the case of accountants.

As part of our tax representation service, we can provide expert support for any type of tax audit, whether performed by the Hungarian Tax and Customs Authority, or a municipality. Our clients may take advantage of our professional experience and knowledge not only from the beginning but from any phase of an audit procedure and it is irrelevant in a tax audit representation service whether the client used our consulting services previously or not.

Within the scope of our tax representation service, we provide expert assistance for all types of tax audits. To serve our clients, we offer our professional experience and knowledge not only from the very start of procedures but from any phase of procedures already in progress also, irrespective of whether the client used our advisor services earlier or not. Our goal in tax representation is to provide expert assistance and support in procedures in front of both tax authorities and courts contributing to a more effective and more successful enforcement of the standpoint and tax interests of our clients against authorities.

Why should you use our tax representation service?

Our experience shows that in order to close a potential tax audit (tax authority phase) and a tax lawsuit (court phase) successfully from the perspective of the taxpayer without any or with the lowest possible extent of tax findings, a team of experts supporting the taxpayers is necessary. This team

• has a comprehensive and thorough knowledge of tax laws regulations including both Hungarian and international regulations and judicial practice as well as that of the European Union;
• has an understanding of the needs and preferences of the taxpayer;
• is familiar, based on practical experience, with the way of thinking of the tax authority, the tax audit process, its main directions and most importantly,
• is able to efficiently communicate with the tax inspectors regarding the tax issues arising during the procedure.

From the perspective of the successful enforcement of rights it is critical in both the tax authority and the court procedure that the views and arguments of the taxpayer are represented professionally from the beginning.

Who is our offer for?

We offer our service to all taxpayers – individuals and enterprises – for whom it is important that they are represented during the tax audit and/or during a potential court procedure by experts

• having broad, in-depth tax knowledge and
• a practical insight to the logic of tax authority audits and the way of thinking of the tax authority thanks to their professional experience,
• are able to anticipate the next move of the tax authority by setting up strategies and
• to gather evidence and formulate and represent the arguments suitable for supporting the position of our clients in the procedures in progress front of the tax authority and the court.
  

Why should you turn to us for tax representation?

The tax experts of RSM Hungary and the lawyers cooperating in tax lawsuits are highly qualified experts with a decade of experience. They have a thorough knowledge of Hungarian and international tax regulations and the views concerning their application as well as the judicial practice of both Hungary and the European Court of Justice.

In tax representation, if requested, we see through audits for our clients ourselves, always providing proper and prompt information on current issues in the procedure.

Colleagues with experience as tax authority inspectors or lawyers have regularly supported us successfully in the tax audits and the court procedures of our clients in the past few years. Our employees are familiar with the detailed rules and the procedure of tax audits as well as the critical factors to be considered in the communication with the tax authority.

We can provide clients with the necessary support after the conclusion of the tax audit in an authority procedure or in a later court procedure as well.

We cooperate closely with clients during the process of the tax authority audits. We believe that the joint knowledge and the cooperation of our clients and our expert team can ensure that the audit is closed with the most favourable outcome possible for our clients.

If a certain tax issue or procedure does not only concern Hungarian national law, we can contact expert colleagues of the RSM International network in 107 countries of the world for a careful clarification of clients’ questions.