Years later it is possible that theRevenue Agency you find an error in keeping the accounts. At that point, dei receives a tax assessment and is required to pay the amount due plus the penalties. So, we ask ourselves: “in the event of an error in the tax return, does the accountant or the taxpayer pay?”. Well, when you rely on a professional, you delegate an entire activity to him, convinced that he works diligently. Therefore, one wonders if it is possible to unload the related responsibilities on the same. In this regard, the law establishes that the taxpayer, in order to be exempt from liability, must demonstrate absence of fault in the error committed. To this end, however, it is not sufficient to argue that the keeping of the accounts was delegated to the accountant. This is because, according to the Supreme Court, the client has the duty to supervise the professional’s work.
In the event of an error in the tax return, does the accountant or taxpayer pay?
The problem is that, as required, evidence of no liability is not easy to provide. Indeed, the taxpayer to be relieved of the payment of taxes and penalties, he should be able to prove the fraud of the professional. This would be the case, for example, if the same fraudulently concealed his breach from the customer. And, of all this, the burden of proof falls on the taxpayer-customer. Therefore, if due to difficulty in providing such proof, you end up paying, you ask yourself: “subsequently, can we retaliate against the accountant?”. Certainly, if the error in the tax return, the cause of the tax assessment, is derived from the consultant’s activity, the answer is: yes. Therefore, he will at least have to compensate the customer the sum that he has paid as sanctions.
advise
However, before turning to a lawyer, it is better to opt for a conciliatory approach with the accountant and this for two reasons. The first is that the assessment could be flawed and therefore questionable. The second is that if the professional has insurance, he should have no problem compensating for the damage caused.
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