To control the solidarity tax on wealth, the administration may ask the taxpayer for clarification. It may also ask for justifications on the composition of assets and liabilities its heritage.
These applications, which are independent of a process of examining personal tax situation, the taxpayer set a deadline for reply which shall be not less than two months.
If no response or if the justifications provided for in section 885 Z the tax code or requested under the first paragraph is deemed insufficient, the administration may correct the statements of solidarity tax on capital in accordance with the procedure of rectification under section contradictory L. 55 .
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