Suspension of inspection

If you are subject to an inspection, you may request one or more periods during which the Inspection cannot take actions and the deadline to respond to requirements will be suspended:

• In total, these periods cannot exceed 60 natural days, which do not have to be consecutive (these are 60 days of free disposal throughout the entire inspection procedure).

• However, the granting of these courtesy days extends the maximum duration period of the inspection. Therefore, if the 60 days are exhausted, the Tax Office will have 20 months to complete the inspection instead of the usual 18 months.

The request must be made to the inspecting body at least seven natural days in advance of the start date of the requested period. And the requested courtesy period must also be at least seven natural days (therefore, it is possible to request up to eight courtesy periods).