The Tax Administration shall conduct tax audits in accordance
with both general and special guidelines. These audits will be
assigned and carried out in a comprehensive or partial manner,
ensuring compliance with international standards and legislation as
specified in Article 41.2 of the General Law on Taxation. Moreover,
the tax administration may conduct simplified tax audits, taking
into account the risk profile of the taxpayer pursuant to Article
41.3 of the General Law on Taxation. The tax administration shall
conduct the audit on fulfillment of the taxpayer's
obligations under this Law on the basis of the risk assessment or
the taxpayer's request.
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