Ing. Viktória Horáčiková
Tax Advisor
A tax audit is one of the most important processes an entrepreneur may encounter. Through it, the tax authority examines the accuracy of your tax filings, your accounting records, and your compliance with legal obligations. Although the audit follows precise rules, in practice the outcome is often determined by your level of preparedness and the way you communicate throughout the process.
As tax advisors, we see that successfully handling a tax audit does not depend solely on the documents themselves, but above all on how well you understand your procedural rights and obligations.
Your Fundamental Rights During a Tax Audit
The law grants you several important rights that allow you to defend yourself against incorrect findings or improper procedures. The most important include:
- The right to identify the auditor – the audit may only be conducted by an employee duly authorized by the tax authority
- The right to be present and respond to findings – you may react to all conclusions and propose additional evidence
- The right to submit evidence – it is crucial to make use of this right in a timely manner
- The right to access the tax authority’s documentation related to your audit
These rights are essential, yet they are often neglected in practice. Failure to exercise your procedural rights can directly affect the outcome of the audit.
Your Obligations
The taxpayer must:
- allow the tax authority to conduct the audit
- provide all requested information and documents
- ensure appropriate premises and access to accounting systems
- lend or provide copies of documents if requested
You are also obliged to provide evidence supporting your claims — the burden of proof lies primarily on the taxpayer.
How the Audit Proceeds
- Start of the audit – the tax authority sends a notice or prepares an official record of commencement. The notice must include the date and place of the start, the type of tax, and the audited period. If you cannot begin the audit on the specified date for reasons on your side, you must notify the tax authority within 8 days of receiving the notice and arrange a new date.
- Duration of the audit – the statutory period is generally one year, but in special cases it may be extended
- Audit report – contains the results and findings
- Response to the audit report – the taxpayer has at least 30 working days to respond. This deadline is critical and cannot be waived or extended. This phase is decisive in practice — many issues can still be corrected if addressed professionally.
Why Professional Representation Matters
A tax audit is not just about “presenting documents.” It is a process in which the tax authority examines your claims, evaluates evidence, and interprets tax regulations. In practice, we often encounter:
- incorrectly or incompletely assessed facts
- overlooked or insufficiently presented evidence
- unexercised procedural rights
- inaccurate or unclear statements that may worsen the situation
Professional representation helps prevent mistakes that can lead to additional tax assessments, penalties, or further proceedings.
Conclusion
A tax audit is unpleasant, but it does not have to be a threat — if you know your rights, fulfill your obligations, and respond appropriately to the actions of the tax authority. The key is knowing what you are entitled to, what you must prove, and how to argue effectively during the decisive phases of the procedure.
If you are facing a tax audit or want to check whether your documentation is in order, we are happy to assist you with preparation and complete representation before the tax office.
If you are facing a tax audit or want to check whether your documentation is in order, write to us at info@emineopartners.sk and we will gladly assist you with the preparation as well as full representation before the tax office.
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