Regional tax offices in Finland will, periodically, request to review the VAT records of a business. The VAT inspectors have wide-ranging powers enabling them to enter and inspect premises and to review records.
These inspections do not amount to a full audit of the records and may not cover every aspect of the VAT affairs of the business. Therefore, an inspection that does not give rise to any reported problems does not amount to a 'clean bill of health'.
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