An examination of the personal tax situation with regard to income tax or a tax audit can be undertaken without the taxpayer has been notified by the sending or giving of notice verification.
The notice must specify the period subject to audit and express mention, under pain of nullity of the proceedings, the taxpayer is entitled to be assisted by counsel of his choice.
The notice sent or delivered to the taxpayer before the initiation of an investigation of the personal tax situation may include a request for statements.
If unannounced seeking to establish physical hardware elements of the operation or the existence and status of accounting records, the notice of audit of accounts is submitted to the commencement of findings material. The merits of accounting documents can begin only after a reasonable period for the taxpayer to be assisted by counsel (The provisions of this paragraph have an interpretative nature: Law No. 82-1126 of December 29, 1982, Art. 74-II).
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