When can the Authority carry out a Tax Audit or issue a Tax Assessment following the end of the relevant Tax Period?
The Authority can carry out a Tax Audit or issue a Tax Assessment following the lapse of five years from the end date of the relevant Tax Period if a Voluntary Disclosure had been provided in the fifth year of the end of the Tax Period, and the Tax Audit or the Tax Assessment issuance is carried out within one year from the date of providing the Voluntary Disclosure.