{"id":6904,"date":"2023-05-26T14:17:53","date_gmt":"2023-05-26T12:17:53","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/tax-inspection-how-does-the-administration-check-your-tax-returns\/"},"modified":"2024-07-29T18:25:45","modified_gmt":"2024-07-29T16:25:45","slug":"tax-inspection-how-does-the-administration-check-your-tax-returns","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/tax-inspection-how-does-the-administration-check-your-tax-returns\/","title":{"rendered":"Tax inspection: how does the Administration check your tax returns?"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.18.0″ _module_preset=”default” collapsed=”off” global_colors_info=”{}” theme_builder_area=”post_content” custom_padding=”||0px|||”][et_pb_row use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.18.0″ _module_preset=”default” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”|40px|||false|false” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” text_text_color=”#11677A” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]Paying taxes is a legal obligation for all taxpayers. However, it is important to know that the tax authorities can check taxpayers’ tax returns for compliance. In this article, we’ll take a look at how tax returns are checked by the tax authorities, from the elements known in the taxpayer’s file to the various stages of the check in the event of inconsistency. We will also look at how the taxpayer can respond to requests from the tax authorities to clarify any errors and avoid an in-depth examination of his situation.<\/span><\/span>
\n[\/et_pb_text][et_pb_divider show_divider=”off” _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_post_title title=”off” date_format=”j-m-y” comments=”off” featured_image=”off” _builder_version=”4.18.0″ _module_preset=”default” title_text_color=”#11677A” title_font_size=”32px” custom_margin=”||30px||false|false” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_post_title][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” header_font_size=”33px” header_2_font=”|600|||||||” header_2_text_color=”#11677A” header_2_font_size=”30px” custom_margin=”20px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

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First inspection of tax returns<\/span><\/span><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_divider color=”rgba(17,154,178,0.59)” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”33%” module_alignment=”left” custom_margin=”5px||||false|false” custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]The first check carried out by the tax authorities consists of verifying that the taxpayer has filed the various returns on time, and that they contain no errors, deficiencies, inaccuracies, omissions or concealments. This control is carried out from the Administration’s office, based on known elements in the taxpayer’s file.<\/span>
\n[\/et_pb_text][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” header_font_size=”33px” header_2_font=”|600|||||||” header_2_text_color=”#11677A” header_2_font_size=”30px” custom_margin=”20px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Tax authorities’ requests for information and justification<\/span><\/span><\/h2>\n

[\/et_pb_text][et_pb_divider color=”rgba(17,154,178,0.59)” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”33%” module_alignment=”left” custom_margin=”5px||||false|false” custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]In the event of inconsistency, the tax authorities may send the taxpayer a simple request for information, or a request for clarification or justification. The taxpayer has 30 days in which to respond to the request, and 2 months in which to request clarification or justification, extendable on written request. If the response is deemed insufficient, the taxpayer is given a further 30 days’ notice to provide further details, and if no response is received, the tax authorities may impose an automatic tax.<\/span><\/span>
\n[\/et_pb_text][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” header_font_size=”33px” header_2_font=”|600|||||||” header_2_text_color=”#11677A” header_2_font_size=”30px” custom_margin=”20px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

The different stages of a tax audit<\/span><\/span><\/h2>\n

[\/et_pb_text][et_pb_divider color=”rgba(17,154,178,0.59)” divider_weight=”2px” _builder_version=”4.18.0″ _module_preset=”default” width=”33%” module_alignment=”left” custom_margin=”5px||||false|false” custom_padding=”0px||||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_divider][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” text_font=”Quicksand||||||||” link_text_color=”#666666″ global_colors_info=”{}” theme_builder_area=”post_content”]Depending on the taxpayer’s response, the tax authorities may decide that the taxpayer’s situation is compliant and take no further action, rectify the shortcomings identified by sending a rectification proposal, or carry out a more in-depth audit, after informing the taxpayer in advance.<\/span><\/span><\/p>\n

Checking tax returns can be a source of stress for taxpayers. To avoid any inconvenience, it is important to respond to requests from the tax authorities and to clarify any errors. <\/span>Altertax<\/span> tax lawyers are on hand to advise you on the tax benefits of these schemes and help you respond to requests from the tax authorities. Please do not hesitate to contact us.<\/span><\/span>
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Paying taxes is a legal obligation for all taxpayers. However, it is important to know that the tax authorities can check taxpayers’ tax returns for compliance. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[95,340],"tags":[375,373,374],"class_list":["post-6904","post","type-post","status-publish","format-standard","hentry","category-corporate-taxation","category-tax-inspection","tag-declaratory-scheme","tag-fisclal-control","tag-tax-obligations"],"yoast_head":"\nTax inspection: how does the Administration check your tax returns? | AlterTax Avocats<\/title>\n<meta name=\"description\" content=\"Find out how the tax authorities check taxpayers' returns. 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