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Corporate income tax and withholding tax reviews

Our reviews of CIT and WHT returns provide an independent, third-party view on the compliance of tax returns with the relevant legislation. They are aimed at providing additional comfort that taxes are properly assessed and tax returns are accurate and prepared in accordance with legal requirements. Our reviews may also indicate areas of non-compliance and areas of potential tax risk that should be addressed and/or remedied before a tax audit by the authorities.
We will review the draft CIT return before it is submitted to the tax authorities in order to confirm its compliance with regulations. Alternatively, we can also perform a review of CIT returns already submitted, but still within the statute of limitation period.
Our review will provide comfort that WHT on payments to non-residents is properly calculated and settled. WHT review can be conducted prior to or after filing the return with the tax office.

Your situation:

  • You wish to have additional comfort that tax returns are prepared in accordance with legal requirements;
  • You want to perform correction of errors and identification of potential issues prior to filing tax returns, avoiding fines and interest;
  • You want to raise an awareness of tax exposure from the past;
  • You want to ensure utilizing all available possibilities for tax savings (tax credits, treaty WHT rates).

Our services:

  • Verifying the formal and mathematical correctness of the assessment;
  • Review of adjustments made in respect to partially and fully non-deductible expenses;
  • Tax depreciation assessment;
  • Review of tax credit calculation;
  • Review of thin capitalization calculation;
  • Review of documentation supporting transactions with related parties to confirm whether it meets local documentation requirements;
  • Analysis of CIT treatment of certain specific transactions of material significance;
  • Identification of potential CIT risks and opportunities for savings.
  • Review of WHT returns submitted/prepared for submission to the tax authorities in respect of their formal correctness and timing of submission;
  • Review of cross-border payments in respect of WHT treatment (to be) applied on those payments;
  • Review of documentary support for applying beneficial WHT rates provided by relevant Double Tax Treaties (if any applied/available);
  • Analysis of potential possibilities for savings in respect of WHT.

Contact us

Branka Rajicic

Partner, Tax and Legal services

Tel: +381 11 3302 100

Dragan Draca

Partner, Tax Services

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