The tax authority performs audits in order to determine compliance with or breach of the obligations prescribed in tax laws and other legal regulations and in order to facilitate the fulfilment of obligations.
The tax audit is aimed at examining the base and amount of the tax or budget subsidy and results in a closed, audited period in contrast to other compliance audits relating to the fulfilment of tax obligations that do not generate a closed, audited period.
During the tax audit, the tax authority is to clarify and prove the facts of the case unless the law assigns the burden of proof to the taxpayer. During the clarification of the facts, the tax authority must also reveal the facts serving the benefit of the taxpayer. Non-proven facts, circumstances shall not be evaluated to the detriment of the taxpayer (with the exception of estimation procedures).