Outsourcing corporate tax

Considerations when determining taxable amount

The tax regulations for determining the taxable amount when it comes to corporation tax are often complex and include many exceptions. You risk incurring a fine if your corporate tax return is late, incomplete or incorrect – and if you forget deductions or miss any opportunities, you will pay too much tax. Our tax experts know how to prepare a corporate tax return and which laws and regulations apply to your company.

Corporation tax is levied on an annual basis and your company’s annual profit is therefore considered. Simply put, profit is determined by subtracting costs incurred from the turnover made. However, there are many other factors that go into determining your tax result for the corporate tax return.

How do we ensure a correct corporate tax return?

By creating (a link) between tax and financial software, we can process your financial data efficiently and quickly in your tax return. Our basis for preparing your corporate tax return is thus your balance sheet and profit and loss account as presented in your financial statements. We therefore always work with you, the accountant and the administration to determine the taxable amount. When doing so, we pay attention to the above points. The preparation of the corporate tax return may differ from your financial statements. This deviation will always be explained to you.

Together with you, we look at how to determine your tax result in the best possible manner. When doing so, we ask the following questions, among others:

• Due to differences in results (within the group, one private limited company makes a loss while the other makes a profit), is a fiscal unity advisable or should the fiscal unity be broken up?
• Are there opportunities to set off past losses?
• Would it be convenient to make use of the reinvestment reserve?
• Is there good substantiation within the group of internal recharges (transfer pricing)?
• Can non-deductible interest be avoided?
• Would you like to invest? Then we can assess eligibility for energy, environmental or small-scale investment deductions.

We take the required time to complete your corporate tax return

Moore DRV has negotiated a deadline extension with the Dutch tax authorities, and this means we may file your tax return about a year later than 1 May and take our time together to prepare your financial statements and corporate tax return. We do this to monitor the quality of your tax return. For example, an experienced tax expert always checks the tax return before we send it to you.

We will send your tax return to you in digital format as part of a clear and transparent tax report. After you approve the tax return, we will send it directly to the tax authorities. This way, you will spend minimal time on your tax return.

What happens after the corporate tax return has been filed?

After receiving the corporate tax return, it will be processed by the tax authorities. You will usually receive a provisional assessment based on the tax return after around 6 to 12 weeks. If the tax return does not reveal any matters to be resolved, you will receive a final assessment after some time. The tax authorities occasionally take a little longer to issue a provisional or final tax assessment. If you want, we can contact them for you to ask about the reasons for the delay.

Checking your corporate tax assessment

We will answer any questions the tax authorities may have about your tax return in dialogue with you and we will check the tax assessments you have been issued. We will contact you if we find that the tax assessment is not in line with the tax return.

Help with any objections

If you disagree with a tax assessment, we can file an objection for you or an appeal.

Corporate tax preparation rates

We do not use standard rates for preparing a corporate tax return. The price of the tax return depends on the level of complexity. We would be happy to agree a guiding target price with you for the preparation of a corporate tax return.