Before: defensible accounts
The best preparation starts well before the notice of audit. Accounts compliant with Law 9-88, filed supporting documents, up-to-date bank reconciliations and a documented closing file greatly reduce the risk of reassessment.
When the notice arrives
Contact your adviser without delay. Identify the years and taxes concerned, gather the documents, appoint a single contact within the company and prepare explanations of sensitive transactions.
During the audit
Answer precisely, without excess information, and keep a written record of exchanges. Make sure you understand every request before answering it.
After the notifications
Each reassessment item is analysed document by document. If disagreement persists, a claim, then the Local Tax Commission and the National Tax Appeals Commission allow you to put your arguments forward. Remission or negotiation may also be considered.
Our advice
A preventive tax audit, carried out in calm conditions, always costs less than a reassessment.
This guide gives general pointers. For your situation, talk to our experts.