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Condominium/Building MB Tax Risk Survey

PART 1: BASIC INFORMATION

PART 2: MANAGEMENT MODEL

8. What is the current operation model of the apartment?

9. Does the Management Board directly perform the following activities?

Select multiple answers

PART 3: REVENUE & CASH FLOW

10. Existing revenue sources

Select multiple answers

11. Estimated total annual revenue of the apartment?

PART 4: TAX COMPLIANCE

12. Has the Management Board registered for a Tax Code?

13. Does the condominium file tax returns periodically?

14. Are invoices issued for collections?

15. Is there a separate accounting system for the Management Board?

PART 5: RISK IDENTIFICATION

16. Domestic water sales operation structure?

17. Maintenance fund deposit interest

18. Has it ever been inspected by the tax authority?

PART 6: SUPPORT NEEDS

20. Level of interest in support solutions:

21. What is the biggest difficulty of the MB right now?

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