Fiscal subject related
To ensure faster resolution, the suspension of tax assessment deadlines due to audits will now have a five-year limit. If an audit order is issued, the audit must be completed within five years from the calendar year the order was announced.
Six months after receiving an audit order, taxpayers may receive a formal request for cooperation if they haven't complied. Failure to respond within a month could result in a fine of €75 per day, up to a maximum of €11,250.
If an audit reveals an error, businesses must not only correct it for the audited period but also for future tax periods where the same issue occurs. This aims to prevent repeated errors and potential accusations of tax evasion.
These reforms focus on accelerating external audits and improving compliance. Businesses should prepare for stricter timelines and enhanced correction obligations, emphasizing the need for an effective Tax Compliance Management System (TCMS).
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