In the event of a tax audit, most of the time the transmission of the transfer pricing file is not enough, in the sense that the inspectors will request a series of additional information / situations, such as:

• The situation of intra-group deliveries / purchases;
• The way of calculating the intra-group indicators, statements from the management accounting – respectively profitability margins per type of product;
• Copies of the contracts affiliated companies and third parties, etc.

The steps taxpayers must follow in the event of a tax audit are listed here.

The rights that taxpayers benefit from in the event of a tax audit are:

• The right to be notified of the tax inspection action,
• The right to be audited only for taxes, fees and social contributions within the limitation period,
• The right for the taxpayer’s activity to be affected as little as possible during the fiscal inspection,
• The right to refuse to provide information. This right belongs to the spouse, relatives or relatives of the taxpayer/payer up to the third degree inclusive, so it applies to taxpayers – natural persons and less so to taxpayers who are legal entities. The taxpayer can be assisted by a specialist, he is protected by fiscal secrecy, and if a document will be withheld, the fiscal body must issue written proof of this,
• The right to know the results of the tax inspection and the right to be informed during the tax inspection on the identified results, as well as the right to be heard by the tax authority.

The manner of carrying out the tax inspection, the obligations and rights of the taxpayer / payer are presented by ANAF.