Transfer pricing audit is the field where the taxpayer is the one who must prove he did nothing wrong. Trough inspection always ends with a report and a notice of assessment or a notice of base taxation revision.

In order to understand how a tax audit is conducted the notification letter should mention:

• Type of inspection (general/partial)
• Period of time to be covered for each assessment/contribution;
• The place where the inspection will be conducted
• Type of examination (by survey/electronic)
• Possibility to postpone the inspection.

Final discussion on tax inspection report is the right of the taxpayer and must be carefully prepared and the decision must be registered in the report.