Findings at a glance
- Traceability of the calculation
- Completeness of the data basis
- Business-specific benchmark
- Requirements for counter-evidence
4× exceeded
Traceability of the calculationexceeded
Estimation is an ascertainment procedure in which facts are established that enable the authority to determine a PROBABLE tax base.
CitationZakon o davčnem postopku (ZDavP-2), čl. 68 odst. 2
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Completeness of the data basisexceeded
Where data on the business is lacking, the authority estimates using data from taxpayers who carried on the same or similar activity in the same period under similar circumstances.
CitationZDavP-2, čl. 68 odst. 4
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
The probable or estimated tax base is reduced where the taxpayer furnishes proof.
CitationZDavP-2, čl. 68 odst. 5
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
Business-specific benchmarkexceeded
The factors drawn on are headcount, wages, income and expenditure, supplies and services, asset value and EXTERNAL SIGNS OF WEALTH, production capacity and equipment, the location of business and residential premises, and the number of tenants.
CitationZDavP-2, čl. 68 odst. 3
What we provideThe calculation rests on the recipes and quantities of the audited business, not on an industry average.