{"id":9086,"date":"2025-11-18T12:39:43","date_gmt":"2025-11-18T11:39:43","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=9086"},"modified":"2025-12-29T13:36:44","modified_gmt":"2025-12-29T12:36:44","slug":"tax-audit-rights-obligations-and-procedures","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/tax-audit-rights-obligations-and-procedures\/","title":{"rendered":"Tax Audit \u2013 Rights, Obligations, and Procedures"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div id=\"attachment_7922\" style=\"width: 289px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-7922\" loading=\"lazy\" class=\"wp-image-7922 \" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg\" alt=\"Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1\" width=\"279\" height=\"361\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg 232w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1.jpg 360w\" sizes=\"(max-width: 279px) 100vw, 279px\" \/><p id=\"caption-attachment-7922\" class=\"wp-caption-text\"><span style=\"color: #008773;\"><strong>Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1<\/strong><br \/><\/span>Tax Advisor<\/p><\/div>\n<p>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.<\/p>\n<p>As tax advisors, we see that successfully handling a tax audit does not depend solely on the documents themselves<strong>, but above all on how well you understand your procedural rights and obligations.<\/strong><\/p>\n<h3><span style=\"color: #008773;\"><strong>Your Fundamental Rights During a Tax Audit<\/strong><\/span><\/h3>\n<p>The law grants you several important rights that allow you to defend yourself against incorrect findings or improper procedures. The most important include:<\/p>\n<ul>\n<li><strong>The right to identify the auditor<\/strong> \u2013 the audit may only be conducted by an employee duly authorized by the tax authority<\/li>\n<li><strong>The right to be present and respond to findings<\/strong> \u2013 you may react to all conclusions and propose additional evidence<\/li>\n<li><strong>The right to submit evidence<\/strong> \u2013 it is crucial to make use of this right in a timely manner<\/li>\n<li><strong>The right to access the tax authority\u2019s documentation<\/strong> related to your audit<\/li>\n<\/ul>\n<p>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.<\/p>\n<h3><span style=\"color: #008773;\"><strong><img loading=\"lazy\" class=\"alignnone wp-image-9069 size-full\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola.jpg\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola.jpg 1920w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola-300x169.jpg 300w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola-1024x576.jpg 1024w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola-768x432.jpg 768w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/11\/danova-kontrola-1536x864.jpg 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/strong><\/span><\/h3>\n<h3><span style=\"color: #008773;\"><strong>Your Obligations<\/strong><\/span><\/h3>\n<p>The taxpayer must:<\/p>\n<ul>\n<li>allow the tax authority to conduct the audit<\/li>\n<li>\u00a0provide all requested information and documents<\/li>\n<li>\u00a0ensure appropriate premises and access to accounting systems<\/li>\n<li>\u00a0lend or provide copies of documents if requested<\/li>\n<\/ul>\n<p>You are also obliged to provide evidence supporting your claims \u2014 the burden of proof lies primarily on the taxpayer.<\/p>\n<h3><span style=\"color: #008773;\"><strong>How the Audit Proceeds<\/strong><\/span><\/h3>\n<ul>\n<li><strong>Start of the audit<\/strong> \u2013 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.<\/li>\n<li><strong>Duration of the audit<\/strong> \u2013 the statutory period is generally one year, but in special cases it may be extended<\/li>\n<li><strong>Audit report<\/strong> \u2013 contains the results and findings<\/li>\n<li><strong>Response to the audit report<\/strong> \u2013 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 \u2014 many issues can still be corrected if addressed professionally.<\/li>\n<\/ul>\n<h3><span style=\"color: #008773;\"><strong>Why Professional Representation Matters<\/strong><\/span><\/h3>\n<p>A tax audit is not just about \u201cpresenting documents.\u201d It is a process in which the tax authority examines your claims, evaluates evidence, and interprets tax regulations. In practice, we often encounter:<\/p>\n<ul>\n<li>incorrectly or incompletely assessed facts<\/li>\n<li>\u00a0overlooked or insufficiently presented evidence<\/li>\n<li>\u00a0unexercised procedural rights<\/li>\n<li>\u00a0inaccurate or unclear statements that may worsen the situation<\/li>\n<\/ul>\n<p>Professional representation helps prevent mistakes that can lead to additional tax assessments, penalties, or further proceedings.<\/p>\n<h3><span style=\"color: #008773;\"><strong>Conclusion<\/strong><\/span><\/h3>\n<p>A tax audit is unpleasant, but it does not have to be a threat \u2014 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.<\/p>\n<p>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.<\/p>\n<p>If you are facing a tax audit or want to check whether your documentation is in order, write to us at <a href=\"mailto:info@emineopartners.sk\">info@emineopartners.sk<\/a> and we will gladly assist you with the preparation as well as full representation before the tax office.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #999999;\">Vy\u0161\u0161ie uveden\u00e9 inform\u00e1cie na tejto webovej str\u00e1nke sl\u00fa\u017eia na z\u00edskanie z\u00e1kladn\u00e9ho preh\u013eadu o da\u0148ov\u00fdch, \u00fa\u010dtovn\u00fdch a pr\u00e1vnych predpisoch. V \u017eiadnom pr\u00edpade nesl\u00fa\u017eia ako n\u00e1vod pre ich aplik\u00e1ciu v praxi, ktor\u00e1 sa m\u00f4\u017ee v\u00fdrazne odli\u0161ova\u0165 od platn\u00fdch pr\u00e1vnych predpisov v danom \u010dase. Inform\u00e1cie na tejto webovej str\u00e1nke negarantuj\u00fa pr\u00e1vne, \u00fa\u010dtovn\u00e9, da\u0148ov\u00e9 \u010di in\u00e9 odborn\u00e9 poradenstvo alebo slu\u017eby. Inform\u00e1cie ako tak\u00e9 by nemali by\u0165 bran\u00e9 ako n\u00e1hrada za odborn\u00e9 konzult\u00e1cie s \u00fa\u010dtovn\u00fdmi, da\u0148ov\u00fdmi, pr\u00e1vnymi \u010di in\u00fdmi poradcami. Spolo\u010dnos\u0165 EMINEO PARTNERS nezodpoved\u00e1 a nenesie zodpovednos\u0165 za pr\u00edpadne nezrovnalosti, opomenutia a v\u00fdsledky z\u00edskan\u00e9 na z\u00e1klade pou\u017eitia t\u00fdchto inform\u00e1ci\u00ed. V\u0161etky inform\u00e1cie a pr\u00edklady s\u00fa poskytovan\u00e9 bez akejko\u013evek z\u00e1ruky na ich aplikovate\u013enos\u0165 v praxi. Spolo\u010dnos\u0165 EMINEO PARTNERS nie je povinn\u00e1 reflektova\u0165 platn\u00e9 pr\u00e1vne predpisy na inform\u00e1cie a pr\u00edklady poskytnut\u00e9 na tejto webovej str\u00e1nke.<\/span><strong>\u00a0<\/strong><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;light&#8221; text_align=&#8221;center&#8221; top_padding=&#8221;50&#8243; bottom_padding=&#8221;0&#8243; zindex=&#8221;2&#8243; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/6&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column][vc_column centered_text=&#8221;true&#8221; column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;all&#8221; background_color=&#8221;#37394a&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;medium_depth&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;20&#8243;][vc_column_text el_class=&#8221;kontakt-cta-box&#8221;]\n<h3 style=\"text-align: center;\">Schedule a meeting<br data-start=\"34\" data-end=\"37\" \/>with a tax advisor<\/h3>\n[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;30&#8243;][nectar_btn size=&#8221;large&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;none&#8221; el_class=&#8221;green-btn&#8221; url=&#8221;\/kontakt\/&#8221; text=&#8221;Kontaktujte n\u00e1s&#8221;][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;20&#8243;][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/6&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; 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