In order to conduct an in-depth analysis of the quality of processes and procedures, and to verify the correctness of the fulfilment of tax obligations, the audit team will request the taxpayer to:

• Submit procedures relevant to the specific nature of the organisation.
• Facilitate a review based on a selected sample (e.g., submit specific documents confirming the application of a given procedure or the workflow of a given process).
• Provide answers to the questions asked.

When requesting the provision of documents or information, the audit team will continuously inform the taxpayer of the reasons why they are required.

During the audit, the taxpayer is kept informed on an ongoing basis about any identified irregularities in the fulfilment of tax obligations and is acquainted with any potential observations regarding the effectiveness and adequacy of the Internal Tax Control Framework.