Question 1

What should I do if I receive an inspection notification from the Tax Authority?

Accepted Answer

The first thing is not to ignore it. You have very specific deadlines to respond (generally between 10 and 15 business days). You should contact a tax advisor immediately to review the requested documentation and prepare an appropriate response. Acting quickly and with specialised advice can make all the difference in the outcome.

Question 2

How long can a Tax Authority inspection last?

Accepted Answer

General inspections have a maximum term of 18 months, although in complex cases it can be extended to 27 months. Limited verification proceedings are usually resolved within 6 months. During this time, you must keep all the requested documentation.

Question 3

Can I appeal the outcome of a tax inspection?

Accepted Answer

Yes. If you disagree with the outcome of the inspection, you have the right to file an appeal for reconsideration before the Tax Authority itself or an economic-administrative claim before the TEAR (Regional Economic-Administrative Court). The deadlines are short (generally 1 month), so it is important to act quickly with legal advice.

Question 4

What is the difference between an inspection and a limited verification?

Accepted Answer

The inspection is the most comprehensive procedure and can review several tax years with broad powers of investigation. The limited verification has a narrower scope, is carried out by correspondence and focuses on specific aspects of a return. Both can result in assessments and penalties.

Tax Authority Inspections

Support during inspections

Experience in tax proceedings

Stages of a tax inspection

Face the inspection with confidence

Tax Authority Inspections

Support during inspections

Experience in tax proceedings

Stages of a tax inspection

Face the inspection with confidence

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