Maximum Duration of the Tax Inspection

Abstract

We can define a tax inspection as the procedure by which the competent tax authority orders a tax inspection of a taxpayer. The hypothesis considered in this material mainly concerns the period of time during which the tax inspection can be carried out and, more importantly, the consequences to which the tax authority is subject in the event of failure to comply with the mandatory legal provisions concerning the maximum period of time during which the tax inspection can be carried out, given that this procedure can be suspended at the request of the tax authority to obtain additional information necessary for the control activity. Thus, this paper will take as a starting point brief considerations on how to conduct this procedure, taking as a point of reference the legislation in force at the time, following mainly the method of calculating the maximum duration in which the tax authority can conduct this procedure and the consequences of non-compliance with mandatory relevant legal provisions.