Tax audit

VERYFICATION OF ACCOUNTING AND TAX DOCUMENTION

The services of 2+1 were designed in such a way so as to provide the highest level of security and comfort to foreigners living and conducting their business activities in Poland. As part of the services of 2+1 we provide verification of accounting and tax documentation in Polish and English.

During an analysis of accounting documentation inconsistencies in the records of the tax and accounting books may show. The effect of these inconsistencies is the emergence of accounting or tax arrears. Thanks to our services the documents will be corrected to suit the provisions in force, and the company will be protected from the danger of possible penalties in case of an inspection of the tax authorities or the social security institution. Tax audit services are executed by experienced accountants and tax advisors.

Verification of accounting and tax records covers an analysis of the following:

• revenue and expense ledger (Księga Przychodów i Rozchodów)
• accounting books
• VAT registers

We offer the execution of the following services and activities:

• inspection of the correctness of the records of the revenue and expense ledger according to the Polish ordinance on the keeping of the revenue and expense ledger
• inspection of the correctness of the records of the accounting books according to the accounting law
• inspection of the correctness of the records of the VAT purchase and expense register according to the goods and services tax law
• control of the correctness of the calculations of the tax reports (PIT, CIT, VAT)
• control of the correctness of taxation of international transactions, including intra-community purchases and deliveries, as well as the import of services
• control of the correctness of the issued VAT invoices according to the scope of activities of the company and the registration documents
• control of the correctness of the issued VAT invoices in relation to application of the correct VAT rates
• control of the correctness of the accounting records covering prepayments and accruals
• control of the correctness of the issued posting order documents
• analysis of the cash reports and statements of account, and control of the correctness of their booking
• control of the correctness of settlements of exchange rate differences
• correctness of payroll accounting and consistency of taxation of employee benefits with the entries in the books

VERYFICATION OF PERSONEL AND PAY DOCUMENTATION

The services of 2+1 were designed in such a way so as to provide the highest level of security and comfort to foreigners living and conducting their business activities in Poland. As part of the services of 2+1 we provide a professional set of services in Polish and English.

Audit of personnel and pay documentation is conducted to detect potential errors in employee documentation. These audit services are adapted to the individual requirements and expectations of the Client.

The scope of the personnel and pay documentation audit services may cover the following activities:

• verification of personnel files of the employees, in particular an analysis of the documents with regard to the provisions of the law in force (employment contracts, issued employment certificates, occupational health and safety training, etc.)
• verification of the work time records kept (i. e. analysis of the adherence to the work terms and rules, the provisions of the Polish employment code, the information about the basic employment conditions, etc.)
• verification of the correctness of calculation of pay, including, among others, the correctness of calculation of the basis for calculation of the premiums for social security, health insurance, employment fund, guaranteed employee benefit fund, the rates of these premiums, income tax prepayments, bases of calculation of benefits and correctness of settlement of paid benefits in the settlement documents, leave calculation, etc.
• verification of correctness of settlement of civil law contracts
• verification of correctness of drawing up of monthly and yearly reports, statements for the Polish social security institution (ZUS), forms such as PIT-4R, Z-06, PIT-11 and others
• verification of timeliness of settlement of due payments to the social security institution, the tax authorities, the national disabled rehabilitation fund (PFRON) and registration and removal from social security and health insurance registers
• verification of correctness of calculation of leave periods
• verification of other areas, making up the entirety of the personnel and pay-related policy at the company

The personnel and pay-related audit services may be conducted as a one-time service or may be contracted as a periodic service (systematic overview), according to your preferences. Upon completion of the audit, the employees of 2+1 remain at your disposal, providing the necessary assistance, support and advice.