- Tax authorities must notify taxpayers in writing before starting an inspection: 30 days in advance for large taxpayers, 15 days for others.
- Taxpayers have rights during inspection, including official notification, inspection only within the legal limitation period (generally 5 years), the right to request postponement once, and protection of tax secrecy.
- Taxpayers must allow inspectors access, provide necessary documents and workspace, cooperate, and properly manage and store records.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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