Estonian law on taxation provides the tax authority with a right to investigate taxpayers by carrying out a tax investigation.
Tax audits are used for the purpose of a comprehensive investigation of the taxpayer's overall economic activity and to identify unknown facts. The related taxes and timetable will be stated on the notification issued by the tax administrator seven days before the beginning of the audit.
The tax authority can verify the accuracy of the calculation and payment of taxes, and also monitor the payment of taxes and the application of tax incentives pursuant to the procedure provided by law.
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