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.