Art. 142 Tax Law (TL)

**1 The outcome of any hearing is recorded in writing. The taxpayer attests to its accuracy by their signature.**

**2 The report following an expert assessment is, in principle, submitted to the taxpayer and approved or contested by them on the spot. If it is prepared later, it is notified to the concerned party, who can express their opinion on it within the time limit set by the authority.**

**3 If the expertise reveals that the taxpayer's declaration was significantly lower than the reality, the taxpayer bears the costs.**