What is a tax audit?

A tax audit is a verification conducted by the tax authority to ensure that a company has correctly declared and paid its taxes.

Types of Tax Audit in Algeria

• Desk audit: verification of declarations from the office
• Accounting verification: in-depth on-site examination
• Targeted verification: audit focused on a specific point
• ESFP: examination of the personal tax situation

Elements Verified

Inspectors examine accounting records, invoices, TVA, bank statements, and inventories.

To learn more:

• Tax compliance
• Tax penalties
• The main late tax penalties in Algeria
• Complete guide to organizing the accounting department