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PKF newsletter

The latest news and information worth using from taxes, law, accounting and business management new every month.

PKF newsletter 09/2018

Tax Compliance Management Systems – Part D: Risk analysis using the example of payroll tax/social security (Phase II of the PKF Model)

Following the presentation, in our last newsletter, of Phase II of the PKF Model using the example of the (German) Principles of Proper Keeping and Retention of Accounts, Records and Documents in Electronic Form as well as Access to Data (GoBD), our series now continues with examples from the payroll tax/social security area (please see the May issue of our newsletter for a complete overview). For this area, too, we describe the requirements for the necessary documentation relating to procedures and processes in order to ensure tax compliance.

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