Fiscal subject related
Taxpayers are selected for inspection based on the risk assessment analysis. Risk assessment analysis is administered in a centralized way by the Risk Analysis Sector at the Inspection Directorate of General Taxation. In other words, the selection is based on a computerized system and criteria to identify the taxpayers with the potential risk of infringing the tax legislation is implemented uniformly for all taxpayers.
Before conducting the inspection, the tax administration must notify the taxpayer subject to tax inspection in advance. The notification must include information such as the date of the notice, the authority conducting the tax inspection, the data of the taxpayer (name, tax ID), the legal basis of inspection, and a description of rights and duties including the right to appeal, the date and time of tax inspection, the signature of the official and a request to provide specific information to the tax inspection. The notification also provides the tax period which will be audited and the types of tax that will be subject to inspection.
Under the broad operational plan for the fight against informality, while on duty, on-site verification and monitoring inspectors must wear identification uniforms. This rule was imposed to avoid abuses and informal visits.
Upon completion of the inspection, an inspection report must be prepared within seven calendar days. The taxpayer has the right to appeal the findings of the report to the Regional Tax Directory within 30 calendar days of receiving the assessment notice or the decision of the tax administration.
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