Tax audit regulations

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The company audit regulation (BpO) is an administrative regulation; it applies to external audits by the state tax authorities and the Federal Central Tax Office . The currently valid BpO 2000 was issued on March 15, 2000 by the Federal Minister of Finance in accordance with Article 108 (7) of the Basic Law with the consent of the Bundesrat and came into force on March 24, 2000.

Taxpayers who are subject to the field audit are divided into size classes in the BpO . The size class depends on a. at what intervals a company is audited.

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