Any tax inspection is run based on a Tax Inspection Mandate, in which the object of the inspection is written
For the inspections which are impromptu, unannounced, or the ones which are initiated by the Parquet, the Tax Inspection Mandate is not applicable
The Tax Inspection Mandate must include the objective (e.g. profit tax, VAT), theme (e.g. as established by the Parquet)
I have the right to postpone the tax inspection for 30 days
The Tax Inspectors have the right to enter any business premise
Any good present on my business premises must be visible in the accounting. Viceversa, any good from my accounting needs to be visible on my business premises
During the tax inspection, I have the right to be assisted by a tax advisor