Enforcement
Verification of compliance with tax laws
How does the tax authority verify compliance with the tax laws? Does this vary for different taxpayers or taxes?
Tax returns are usually subject to a plausibility check before a tax assessment is filed.
A review is normally only undertaken if certain aspects of the tax return are unclear to the tax office. It is also possible that a certain number of tax returns are randomly chosen for a comprehensive review.
The duration of a review…
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