A preliminary audit is conducted at the taxpayer's premises to verify their readiness to enter into a cooperation agreement, specifically to assess:

• The correctness of the fulfilment of tax obligations in the risk areas identified in the taxpayer's profile (Art. 20zj of the Act – Tax Ordinance)
• The maturity assessment of the ITCF

The following will be presented and discussed at the meeting, alongside the introduction of the audit team:

• The profile, scope of the review, and the audit schedule
• Whether there is a need to provide the taxpayer with support in deepening their knowledge of the principles of the ITCF's operation and their practical application in the maturity assessment process
• An initial list of documents to be provided by the taxpayer

A list of examples of documents to be provided as part of the preliminary audit is available for download: