Certificate of the tax consultant
March 25, 2011 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
Hello,
in the last approximately 10 years, the tax advisor has attached a certificate for the tax office to the income tax return §4 para. 3 EStG with the following wording: "An assessment of the completeness of the documents and information provided by the company was not part of the assignment".
As I have the impression that the fees charged by the tax advisor are not proportional to the effort involved and never have been (e.g. ongoing payroll accounting for a mini-jobber with consistently the same information for just under 20 euros/month), other fees are not understandable to me.
I have raised this issue in a not particularly friendly manner.
On Friday, I was advised to make provisions, which according to your response is not possible in my case (EÜ/Rg).
On Monday, I was told that I will receive money back from the tax office???
Current wording of the certificate: "Basis of the assessment were the records and documents I have kept, as well as the information provided, which I have not verified as per the assignment".
I have not given any kind of assignment in any form.
Question: Could this current wording lead the responsible officer at the tax office to have any misinterpretations, and if so, what could they be?
A brief response would be sufficient for me. I assure 100% discretion and it is urgent. I am currently awaiting a reminder from the tax office for the not yet submitted declaration.
Best regards
Dear inquirer,
thank you for your inquiry, which I would like to answer based on your information and in the context of your engagement in a preliminary consultation as follows:
By handing over the documents to your tax advisor, you have given an order for the preparation of the tax returns with the determination of profits. Written form is not required for this order.
If the tax advisor has not prepared any bookkeeping for you, he will determine the profit based on the documents provided and the information given by you. He will conduct a limited examination of the documents and then prepare the profit determination according to § 4 paragraph 3 EStG along with the corresponding tax returns. In most cases, the tax office will follow the information in the profit determination and tax returns if they are prepared by a tax advisor, so that the tax office employee will certainly not have any "silly thoughts."
If there are still questions during the assessment, the tax office clerk usually contacts the tax advisor, who then contacts you.
If there are uncertainties, questions, or doubts about the correctness of the prepared tax returns, you should have an open conversation with your tax advisor.
Otherwise, you should submit the tax returns, I believe it concerns the year 2009, promptly to the tax office so that they do not impose and enforce fines. In addition, there is a risk that the tax office will impose a late submission penalty due to the delayed submission of the tax returns.
I hope I could be of assistance.
Kind regards,
Ulrich Stiller
Tax Advisor/Diploma in Business Administration
