External wage tax audit

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The wage tax audit has its legal basis in § 42f EStG . The subject of the audit is the retention and payment of wage tax by the employer .

The external wage tax audit is ordered by administrative act . Section 200 AO applies to the employer's obligation to cooperate in the field audit . Upon request, the taxpayer must present existing records and documents which, in the opinion of the tax authorities, are necessary for the proper and efficient processing of the external audit, without the need for additional justification with regard to the tax significance. In the event of delays by the taxpayer or the information person named by him, the tax authorities can threaten and set coercive measures ( Section 328 AO) or estimate the tax bases ( Section 162 AO).

In addition, the employer's employees must provide the external wage tax auditor with information about the type and amount of their income and, upon request, present certificates of wage tax deduction and receipts for wage tax already paid. This also applies to people for whom it is in dispute whether they are or were employees of the employer.

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