Right to prior hearing

In the event of a tax audit, the Tax Administration notifies the taxpayer of a statement of findings with the results of the tax audit as well as the preliminary corrective tax determination and the preliminary fine determination, in accordance with the provisions of articles 28 and 62 of the Tax Procedure Code (Law 4987/2022). The taxpayer may request to receive copies of the documents on which the preliminary corrective tax determination and the preliminary fine determination are based and has the right to express their views in writing within twenty (20) days, in order for them to be evaluated during the drafting of the relevant audit report.