Tax Audits

Documentation in tax audit proceedings: notices, statements, objections to minutes and appeals.

Documents

• Company Preparedness Checklist for an Announced Tax Audit
• Appeal Against the Decision on Imposition of a Provisional Measure for Securing Tax Collection During a Tax Audit
• Minutes of Self-Identified Irregularities Prior to the Commencement of Tax Audit (Self-Disclosure)
• Request for Electronic Delivery of Tax Audit Report
• Request for Suspension of Tax Audit Proceedings Due to the Statute of Limitations
• Request for Access to Evidence Collected During Tax Audit Prior to Issuance of a Tax Assessment Decision
• Taxpayer's Statement on Proposed Measures Following an On-Site Inspection of Business Premises
• Objections to the Draft Tax Audit Report Prior to Its Final Compilation
• Request for Recusal of a Tax Inspector from Tax Audit Proceedings
• Request for Extension of Deadline for Submission of Documentation in Tax Audit Proceedings
• Tax Audit Preparation Checklist
• Tax Audit Records
• Appeal Against a Decision Issued Following a Tax Audit
• Request for Inspection of Tax Case Files
• Taxpayer's Statement in Tax Audit Proceedings
• Objection to Tax Inspector's Report
• Notice of Commencement of Tax Audit