Based on the conducted audit, the Head of the National Revenue Administration (NRA) issues:

• A positive opinion.
• Requirements indicating the actions the taxpayer should take to eliminate the irregularities identified during the audit.
• A negative opinion.

If the Head of the NRA issues requirements as a result of the preliminary audit, the taxpayer makes a decision regarding their implementation and informs the audit team accordingly.

Following the implementation of the requirements, the taxpayer notifies the audit team of their completion. The preliminary audit is then resumed in order to verify whether the taxpayer has correctly complied with the requirements.

Once the audit team confirms the correct implementation of the requirements, the Head of the NRA issues a positive opinion on the preliminary audit. Should the taxpayer fail to comply with the issued requirements, the Head of the NRA issues a negative opinion.