Right to submit a tax return

(Beta version)

A taxpayer subject to an audit has the right to submit a relevant initial and/or amending tax return until the notification of the preliminary corrective tax determination, resulting in the limitation of the additional tax/penalty. The taxpayer is informed of the above possibility during the stage of notification of the audit order or of the invitation of article 14 of the Tax Procedure Code (relative provisions of para. 1 of article 18 and para. 3 of article 19 of the Tax Procedure Code (Law 4987/2022) and Directive 1073/2018 by the Governor of the IAPR).