According to the law, the Tax Agency is obligated to ensure that employers report taxes correctly.
In addition to verifying the accuracy of information, we also provide guidance to businesses on the proper understanding of tax laws and the use of systems.
You may be subject to an employer audit in two ways:
The employer audit reviews payroll information, other accounting materials, and documentation. We may also gather information from employees.
Failure to provide information or denying access can result in daily fines.
If the employer audit identifies unpaid taxes, late tax payments, unreported fringe benefits, or other incorrect information, this may result in a tax fine. The business and its owners are liable for any tax fines.
If the tax liability cannot be accurately determined due to a lack of documentation or incomplete accounting, the Employer Register may issue a provisional estimate of the A-tax, in accordance with § 93, subsection 3 of the Income Tax Act.
Tax fines related to incorrectly paid taxes and AMA contributions are 1.5% per month of unpaid A-tax and AMA contributions. In the case of a follow-up audit where timely payment is still not made, the employer will be issued an additional tax fine of 2%.
Contact the Audit Office
Employer Audit Office in the Tax Agency
Auditing employers and providing guidance.
Tel.: (+299) 34 60 90
Email: kontrol@nanoq.gl