TAX·August 2026
An AGT tax inspection: what determines the outcome
An inspection is not prepared for when the notice arrives. It is prepared in how documentation was organised in the preceding years.
The procedure is known: notice, request for information, analysis, draft corrections, and the right to be heard before assessment. What varies is the company's ability to support, with documents, what it declared.
The most common corrections do not come from complex arrangements. They come from expenses without valid documentation, VAT deducted on invoices that fail legal requirements, withholdings not made, and discrepancies between the accounts and the returns filed — including the SAF-T (AO) file.
There are two stages where technical support changes the outcome. In the response to the request for information, where the organisation and consistency of what is submitted shapes the whole analysis that follows. And in the hearing stage, where proposed corrections can be contested on the merits before they become debt.
We take on inspections already under way, including for companies that are not retainer clients. The first step is a reading of the information request and the filing history.