Tax Audit Defense — Five Norms You Must Know
A tax audit is not merely an inspection — it is the preparation period of a dispute, where every step of the taxpayer lays the groundwork for the subsequent court battle. At this stage the Tax Code gives the taxpayer real instruments: Article 41 governs rights during control; Article 267 — the mandatory contents of the act; Article 268 — the decision taken on the basis of the act; Article 272 — the surcharge that accrues with time; Article 299 — the appeal deadlines. This page explains these five norms together, as a single defence map.
Article 41 — the Taxpayer's Rights During Control
The first part of Article 41 grants the taxpayer broad rights: to examine the information about him held by the tax authority; to present his interests personally or through a representative; to demand information on the grounds for conducting control over him; to submit a relevant explanation during a control measure; to attend a field audit conducted with respect to him and to receive an original or certified copy of any decision connected with it; to appeal the authority's act or decision; and not to perform an unlawful act or demand of the authority. The second part guarantees the protection of rights through both administrative and judicial procedure. In practice this means: attendance at the field audit and demanding originals of every decision are the informational foundation of the future dispute position.
Article 267 — the Act and Its Mandatory Content
An act is drawn up on the results of the audit, which must indicate: every factual circumstance, piece of evidence and argument that was material to determining the tax obligation — and where the audit relied on an expert conclusion, the content of that conclusion must be given in the act; the norm applied; the exact dates of the origin of obligations, the computation of tax and fine, the total amount payable or receivable, and the details of the confirming documents. This list is the defence's checklist: every defect of the act — an unsupported figure, an unnamed norm, missing dates — becomes the object of appeal.