In the course of profiling:

• the NRA performs a preliminary assessment of tax risks and the ITCF on the basis of documents provided by the taxpayer (including the ITCF maturity assessment), as well as on the basis of information available on the Internet and tax data in the possession of the NRA.
• The taxpayer may be requested to:
  • supplement the information contained in the ITCF maturity assessment,
  • provide answers to questions or provide other documents material to the risk assessment.

The profiling stage concludes with a decision by the Head of the NRA to commence the preliminary audit or a refusal to conclude the cooperation agreement.