検索ワード: tax audit (英語 - マルタ語)

audit
verifika

improve the efficiency of the tax administration by strengthening its audit, risk assessment and debt collection capacity.
ittejjeb l-effiċjenza tal-amministrazzjoni tat-taxxa billi ssaħħaħ il-kapaċità tagħha tal-awditjar, il-valutazzjoni tar-riskji u l-ġbir tad-dejn.

copies of the tax assessment notices, tax audit report or equivalent leading to the alleged double taxation;
kopji tan-notifiki tal-istimi tat-taxxa, ir-rapport ta’ verifika tat-taxxa jew l-ekwivalenti tiegħu li wassal għall-allegata tassazzjoni doppja;

a similar provision in article 22a of the sixth directive allows tax administrations generally to audit records remotely.
dispożizzjoni simili fl-artikolu 22a tas-sitt direttiva tippermetti lill-amministrazzjonijiet tat-taxxa b’mod ġenerali biex jivverifikaw ir-reġistri b'mod remot.

the focus is on improving legislation on tax, audit and fiscal measures, setting up business, insolvency and labour and consumer protection.
il-punt fokali qiegħed fuq it-titjib tal-leġiżlazzjoni dwar it-taxxi, il-miżuri ta’ verifika u dawk fiskali, it-twaqqif tan-negozji, l-insolvenza u l-ħarsien tax-xogħol u tal-konsumatur.

more particularly, the need to strengthen the analytical and audit capacity of the tax administration has not been addressed.
b’mod aktar partikolari, il-ħtieġa li tissaħħaħ il-kapaċità analitika u tal-awditjar tal-amministrazzjoni tat-taxxa għadha ma ġietx indirizzata.

improving member states' coordination on tax audits
it-titjib fil-koordinazzjoni tal-awditi fiskali tal-istati membri

a copy of tax assessment notices, tax audit report or equivalent leading to alleged double taxation and of any other documents issued by the tax authorities with regard to the disputed double taxation.
kopja tal-avviżi ta’ valutazzjoni tat-taxxa, rapport ta’ verifika tat-taxxa jew ekwivalenti li jwasslu għall-allegata tassazzjoni doppja u ta’ kwalunkwe dokument ieħor maħruġ mill-awtoritajiet tat-taxxa fir-rigward tat-tassazzjoni doppja kkontestata.

the principal tax authority may initiate and coordinate audits of group members.
l-awtorità fiskali prinċipali tista’ tibda u tikkoordina verifiki ta’ membri ta’ grupp.

(i) expert services unrelated to the audit, tax consultancy, general management and other advisory services;
(i) servizzi esperti mhux relatati mal-awditjar; konsulenza dwar it-taxxa, maniġment ġenerali, u servizzi oħra ta’ pariri;

tax credits and/or subsidies for carrying out "energy audits";
krediti fiskali u/jew sussidji li jippermettu li jsir “awditjar ta’ l-użu ta’ l-enerġija”,

as such, all member states will have crucial information to identify risks of tax avoidance and to better target their tax audits.
bħala tali, l-istati membri kollha se jkollhom informazzjoni kruċjali biex jidentifikaw ir-riskji ta’ evitar ta’ taxxa u biex jimmiraw aħjar il-verifiki tat-taxxa tagħhom.

an automatic exchange of tax data between the tax administrations of the 16 länder, which could improve the efficiency of tax audits, still does not exist.
skambju awtomatiku tad-dejta tat-taxxa bejn l-amministrazzjonijiet tat-taxxa tas-16-il länder, li jista' jtejjeb l-effiċjenza tal-awditjar tat-taxxa, li għadu ma jeżistix.

'advance cross-border ruling' means any agreement, communication, or any other instrument or action with similar effects, including one issued in the context of a tax audit, which:
“deċiżjoni antiċipata transfruntiera” tfisser kull ftehim, komunikazzjoni, jew kull strument jew azzjoni oħra b’effetti simili, inkluża deċiżjoni maħruġa fil-kuntest ta’ awditu tat-taxxa, li:

audits
awditjar