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Inspection and fines

Home Page | Tax legislation | Inspection and fines
Procedures, penalties, and taxpayer rights

Tax audits are procedures with written deadlines, not surprises. Notice is given 30 days in advance, the report is submitted within 7 days of completion, objections are filed within 15 days, and the assessment is appealed within 30 days. When you know the deadlines, the audit becomes an organized task.

Here you will find the three pages of the topic, the control flow along with the appeal path, the fines table with the legal limit and the applicable late‐payment interest, and what happens when an obligation remains unpaid. At each stage there are rights and remedies, and the purpose of these pages is to help you use them in a timely manner.

✓ 30-day notice before inspection, 10 days before tax visit ✓ Written objections within 15 days of the report ✓ Penalties for an obligation do not exceed 100% of the obligation. ✓ Interest rate of 7.81% per annum for the period from April 11, 2026 onward. ✓ Appeal within 30 days, or installment payments with 20% down and 3% interest paid immediately.
What do you find here?
Procedure
How a tax audit is conducted and how to appeal it

Notice and deadlines, what the inspector requires, the inspection report, objections, administrative appeal, and how to prepare the file.

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Fines
Major tax fines and late fees

Table of fines by violation and section, the 100% liability cap, applicable late‐payment interest, self‐reporting, and a complete example.

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The gathering
What happens when the tax obligation is not paid?

The order of measures from notice to account blocking, seizure, attachment and auction, appeal deadlines, and the installment agreement.

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Fine or late fee Two separate obligations that arise together when a tax is paid late, set out in a table showing the legal basis and the amount of each.
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See also
Taxation and invoicing Prepaid income tax Salaries and contributions The annual tax calendar The tax package and the changes of the year

Have you received an inspection notice and don't know where to start?

AlProfit Consult shares control with the client, reconciles the books with the statements before filing, prepares the documentation file, drafts objections within the deadline, and handles appeals when necessary as part of the monthly subscription.

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