What is a tax audit on documentary evidence?

The tax authority defines a tax audit on documentary evidence as all necessary procedures required to check the tax forms by comparing them with information and documents contained in her file.

Contrary to the accounts tax audit or the individual tax audit, the tax authorities are not obliged to inform the taxpayer of his tax form’s check. The taxpayer will only be informed about this procedure if the tax authority decides then to send him a request for information or justification or will send him directly an advice of tax adjustments.