Art. 156 Tax Law (TL)

1 The Tax Authority audits the tax return and conducts the necessary investigations.

2 If the provided data remains insufficient, the Tax Authority proceeds with ex officio taxation (art. 140).

3 It communicates the taxation decision to the taxpayer, indicating the modifications made to their declaration as well as the legal remedies available.

4 The municipality receives the status of the decisions communicated to its taxpayers.

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