administration recently amended the Charter for Audited Taxpayers and its BOFiP, now specifying a deadline for requesting administrative appeals during the adversarial adjustment procedure following an on-site audit.
From now on, taxpayers must request these appeals within thirty days of receiving:
- the response to the taxpayer’s comments in the case of a hierarchical appeal
- the report on the hierarchical appeal, in the case of a hearing
Change in the deadline for notifying the immediate supervisor and the departmental contact person.
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Decision of the Council of State on an application for interim relief in a tax matter
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