Following these amendments, the number of tax control types has been reduced from five to two: tax control and tax audit. Tax control is a new procedure designed to identify and rectify relatively simple cases of tax non-compliance. The entire tax control procedure should not exceed four months. During this process, the taxpayer has one month to voluntarily rectify the situation (i.e., amend the tax returns and pay the missing portion of the tax amounts) or explain the situation and convince the tax authority that there is no tax non-compliance.
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