What rights and duties does a taxpayer have during a tax inspection?

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A taxpayer has rights and duties during a tax inspection. The Tax Administration must facilitate the exercise of those rights and, at the start, explain the nature and scope of the inspection and the applicable rights and obligations.

Rights during the inspection. These include knowing the status of the procedure and the identity of the responsible officials; receiving information and assistance; acting through a representative; making representations and submitting relevant documents; and obtaining copies of documents in the file at the stages provided by law. A taxpayer may also refuse documents that are not required by tax rules or that they have already submitted and which are held by the acting authority, subject to section 99 of the General Tax Act (LGT). Tax data are confidential and may be used or disclosed only in cases authorized by law.

Duty to cooperate. If duly summoned, the taxpayer must attend at the specified place, date and time, personally or through a representative, cooperate with the inspection and provide or make available the requested documents and other materials. Personal attendance may be required only exceptionally, with reasons, when the nature of the actions makes it necessary. Representation must be evidenced as required by section 46 LGT for acts requiring the taxpayer’s signature or a specific authority.

The Inspectorate may examine books, documents, records, files and other material with tax relevance. Entry to business premises requires the consent of the taxpayer or custodian, or an entry order from the competent administrative authority. Entry into a constitutionally protected home requires consent or judicial authorization; the application for judicial authorization must include the administrative entry order required by section 113 LGT.

Officials performing inspection functions are agents of authority and, outside public offices, must identify themselves if asked. Resistance, obstruction, excuse or refusal may be sanctioned only where the conduct falls within section 203 LGT; disagreement or delay alone does not automatically constitute an offence.

The application of these rules depends on the specific request and procedural circumstances. Main legal provisions: sections 34, 46, 95, 99, 113, 142 and 203 of the General Tax Act.