Findings at a glance
- Completeness of the data basis
- Requirements for counter-evidence
- Burden of proof and its reversal
2× exceeded · 1× met
Completeness of the data basisexceeded
Where the tax authority cannot determine the tax base from the books and records, it MUST estimate it.
CitationOpći porezni zakon — Procjena porezne osnovice, Abs. 1
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Requirements for counter-evidenceexceeded
Estimation applies, among other cases, where the taxpayer cannot prove the data for taxation by credible documentation.
CitationOpći porezni zakon — Procjena porezne osnovice, Abs. 2 Nr. 3
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 1 axes
Burden of proof and its reversalmet
Further triggers are the absence of books that must be produced and bookkeeping that is not accurate, orderly and timely.
CitationOpći porezni zakon — Procjena porezne osnovice, Abs. 2 Nr. 1 und 2
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.