Assistance with tax and social security audits
Handle tax, URSSAF and MSA audits with greater peace of mind.
Every year, the French tax authorities carry out nearly 300,000 tax audits and URSSAF carries out nearly 100,000 social security audits. As part of your business, there is the possibility that you could be audited by the authorities. This is often synonymous with anxiety and a great deal of paperwork.
As a multidisciplinary company (société pluri-professionnelle d’exercice), Anderlaine is now pleased to offer you targeted assistance in the event of a tax or social security audit.
What happens during a tax audit?
PRELITIGATION PHASE
1. The tax authorities notify you of their intention to audit you by means of an audit notice.
2. The auditor will then carry out the audit over a given period of time and will remain in regular communication with the taxpayer and their advisor.
3. Once they have completed their audit, the auditor will send a letter stating that there is either no need for an adjustment or the proposed adjustment.
4. The taxpayer then has a period of 30 days, which may be extended, in which to submit any observations concerning their acceptance or objection to the proposal.
5. The tax authorities will respond to these observations within the same timeframe and announce their decision to either grant you full tax relief or to maintain all or part of the tax reassessments.
The taxpayer has the right to appeal to the auditor’s supervisor (hierarchical appeal).
LITIGATION PHASE
If the disagreement cannot be settled by speaking with the auditor’s supervisor, litigation can then be initiated.
(Not included in your subscription)
What happens during a social security audit?
PRE-LITIGATION PHASE
1. The organisation sends out an audit notice at least 30 days before they start the audit. The auditor will communicate regularly with the company and its counsel, who may assist or represent the controller. If the agent agrees to it, the audit can be carried out on the accountant’s premises.
2. At the end of the audit, the organisation sends a letter of observations to the company, which has 30 days to submit its response.
3. The auditor will send a final response to the company’s observations. This marks the end of the bilateral discussion period and precedes a formal notice in the event of an adjustment.
LITIGATION PHASE
The taxpayer has the option of initiating litigation by referring the matter to the amicable settlement commission, before referring it to the social division of the judicial court.
(Not included in your subscription)
Assistance with tax and social security audits includes:
- The involvement and support of a dedicated team of professionals, comprising the firm’s Social Security and Accounting Departments, led by our Chartered Accountants, and the firm’s Legal Department, led by our Lawyers.
- Support in putting together your case.
- Discussions with the tax authorities and the auditor throughout the audit phase, including an initial introductory meeting and a final meeting to summarise the situation before you are notified of the proposed adjustment.
- If needed, the presence of an experienced tax lawyer or legal expert, payroll manager or employment lawyer at meetings with the auditor, along with your usual point of contact from accounting.
- Defending your interests.
- Responses to proposed adjustments and letters of observation.
- Handling appeals to the auditor’s supervisor in tax audits.
Important:
- Assistance with social security audits is only available to clients with SR Conseil — SAREG clients who are using our services for payroll and employment law and concerns only URSSAF, RSI and MSA audits, as well as Leave Fund and Pension Fund audits for social security audits.
- This offer only concerns audits relating to the client’s business (excluding private taxation).
- The firm’s Social Security and Accounting Departments, led by our Chartered Accountants, and/or the firm’s Legal Department, led by our Lawyers, will work together and divide up the assignment according to the subjects involved: the Chartered Accountants from the Accounting Department will handle everything related to accounting; the Chartered Accountants from the Social Security Department will handle all social security audits; and the Lawyers from the firm’s Legal Department will always be on hand to provide additional support or will act on their own for issues within their specific scope.
- Litigation is excluded from the scope of this offer for assistance with tax and social security audits. However, if you wish, we can assist you beyond this scope, though this will require the signing of an additional engagement letter and the assistance will be billed separately, at the hourly rate in force at our firm at the time the work is carried out.
- Assistance with tax audits does not include the referral of your case to a commission, where applicable.
What you get:
COMPREHENSIVE SUPPORT FROM AN EXPERIENCED TEAM.
- A streamlined tax and social security audit management process.
- A fee tailored to your business.
Our commitments:
- Defending your interests.
- In-depth knowledge of the auditor’s procedures and expectations.
- Comprehensive support throughout the audit’s pre-litigation phase, up to the limit specified below.
- A dedicated team comprising a chartered accountant, a tax expert and an employment lawyer.
Your subscription
- It includes : support from the moment you receive the audit notice to the end of the pre-litigation phase, and does not include the referral of your case to a commission.
- Our support includes the equivalent of up to €6,000 excluding VAT in hourly assistance fees for a tax audit, and up to €3,000 excluding VAT for a social security audit.
- Effective date: 1st January 2024
- Period covered: years still subject to being audited, since the beginning of our professional relationship.
- Renewed automatically every year, unless you cancel.
