Prior to the conclusion of the audit, the audit team organises a working meeting to summarise all potential requirements and recommendations concerning individual taxes and the ITCF.

At the working meeting, the audit team:

• Explains the reasons why the taxpayer should implement the specific requirements and recommendations.
• Agrees with the taxpayer on a deadline for responding to the requirements and recommendations of the National Revenue Administration (NRA). If the taxpayer identifies requirements or recommendations about which they have doubts, a clarification meeting (or meetings) is organised.

The deadline for implementing the requirements and recommendations is agreed upon with the taxpayer.

Any requirements must be fulfilled prior to the signing of the cooperation agreement, whereas recommendations constitute an appendix to the cooperation agreement.

Closing meeting

At the end of the preliminary audit, a closing meeting is organised. During the preliminary audit's closing meeting, the following are presented to the taxpayer:

• The updated outcome of the tax risk assessment.
• The maturity assessment of the ITCF.
• Any potential requirements to be fulfilled before the signing of the agreement.
• Any potential recommendations for implementing improvements after the signing of the cooperation agreement.
• ITCF-related issues that will be subject to verification in the course of the monitoring audit (these issues will be included in the individual supervision plan, effective following the signing of the cooperation agreement).