What is PLAB What is its meaning
Start - review process - rights and obligations - evidence
The GPLB, i.e. the joint examination of wage taxes and contributions, can result in considerable additional claims by the tax office or the ÖGK against the company. It is therefore particularly important for companies to prepare well for the examination and to gain an insight into the essential processes of the GPLB procedure in advance.
On July 1st, 2020 the PLABG was changed again with BGBl I 54/2020. The examination of wage taxes and contributions is now being carried out jointly by the ÖGK and the tax authorities.
In the meantime, these tasks were part of the sphere of responsibility of the financial administration. However, based on a ruling by the VfGH on December 13, 2019, this approach was assessed as unconstitutional.
Procedures that have not been completed by June 30, 2020 will still be carried out by the institution specified in the examination order.
The examination is carried out either by the examination bodies of the examination service for wage taxes and contributions (PLB) set up at the Federal Ministry of Finance or by examiners of the Austrian Health Insurance Fund within the scope of the GPLB.
Before the start of his official act, the examiner has to announce:
- the start of the exam with date and time,
- which levies and which periods are checked,
- whether a voluntary disclosure has been submitted by the employer.
In the event of violations of the provision for the payment of wage tax, the employer can file a voluntary disclosure. The examiner has to point out this possibility and its consequences before the start of the exam.
The test may only be carried out within the scope of the order placed. Other types of taxes, levies or periods of time may not be checked.
The test must be carried out in the company. If this is not possible or reasonable, it can be done in the offices of the ÖGK, the tax office or in the office of the company's tax advisor.
The employer has the examiner
- to provide a suitable room and the necessary resources free of charge, as well as
- to provide all necessary documents for the period to be checked in the form of books or data carriers.
If the available documents are insufficient to assess the relevant circumstances, an estimate can be made on the basis of comparable data from other insurance relationships.
A proper and complete bookkeeping as well as comprehensible records protect against an estimate of the contribution and tax base.
Rights and duties of those involved
The parties involved, in particular the employers, have a right to
- Party to be heard,
- Disclosure and truthful information,
- Insight into files,
- Instruction on legal remedies,
- Decision by the authority
and the duty to
- Participation in the procedure,
- Assistance with official acts,
- Display of relevant circumstances,
- Providing evidence for allegations.
The examiner is entitled to use any evidence. He is authorized to use records, documents and evidence from other proceedings and to interview company employees and other persons providing information. He can visit the company at any time. A decision by the audit authority may not be based on evidence on which the employer was unable to comment in advance.
The employer does not have to provide information personally. He can be represented by an authorized person.
The auditor is obliged to forward matters that could be of importance for other than wage-related types of taxes as well as for the taxation of employers other than the specifically audited employer to the responsible body. If there is justified suspicion of a serious financial offense, the auditor must immediately inform the responsible tax office or encourage the use of customs authorities.
Re-qualification of a person previously employed as a subcontractor
If the inspection service comes to the conclusion in the course of an inspection that there could be a retroactive reassignment of a GSVG insured person, the SVS must be informed immediately. The further investigations are to be carried out by the ÖGK / tax office and SVS - coordinated with one another - in the respective area of responsibility.
The GPLB process ends with the final meeting. At the final meeting, the employer has the opportunity to present his point of view and to bring about a decision in his favor on disputed points by presenting his own legal views or by presenting his own evidence.
The initially valid decision on the result of the test is made by the authority's test report.
If necessary, the company will apply for a notification to be issued in order to combat the result of the test report in an appeal procedure initiated against it.
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