Business and activity taxes · France and Switzerland : separate country-labelled rules
Tax-audit notice: prepare the opening records
A business receiving a tax-audit notice should identify the authority, review period, records requested and procedural stage before responding. French verification safeguards and Swiss tax-control procedures differ. This preparation concerns the opening of an audit, before a proposed reassessment becomes a separate dispute. The notice organiser preserves requests and correspondence without promising that a procedural objection automatically ends the review.
- Received audit notice
- Taxes and years
- Accounts and assistance
- Requests and timetable
- Official texts cited
- Sources checked on
- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
Which taxes and years are specified?
Match notice, period and records sought. A missing year does not become an automatic invalidity finding in this worksheet.
Read the referencesYour question concerns “Tax-audit notice: prepare the opening records”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
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Which business tax-audit notice was received?
Separate audit, accounting examination and a targeted information request. France's LPF L47 applies to named procedures, not every tax letter identically.
Livre des procédures fiscales art.L47Livre des procédures fiscales art.L10641.20 : Art. 78 Contrôle641.20 : Art. 81 Principes642.11 : Art. 126 Collaboration ultérieure642.11 : Art. 130 Exécution
Which taxes and years are specified?
Match notice, period and records sought. A missing year does not become an automatic invalidity finding in this worksheet.
Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Requests and timetable. Keep letters, receipt, supplied records and replies. Information gathering and a proposed reassessment are different stages.
- Received audit notice
- Record available
- Taxes and years
- Record available
- Accounts and assistance
- Record available
- Requests and timetable
- Needs checking
- Records indicated
- 3 / 4
- Which requests and dates need tracking?
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
How should accounts and assistance be prepared?
French L47 has notice and assistance requirements within its scope. Inventory books, supporting records and the chosen adviser.
Which requests and dates need tracking?
Keep letters, receipt, supplied records and replies. Information gathering and a proposed reassessment are different stages.
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| Received audit notice | Separate audit, accounting examination and a targeted information request. France's LPF L47 applies to named procedures, not every tax letter identically. |
| Taxes and years | Match notice, period and records sought. A missing year does not become an automatic invalidity finding in this worksheet. |
| Accounts and assistance | French L47 has notice and assistance requirements within its scope. Inventory books, supporting records and the chosen adviser. |
| Requests and timetable | Keep letters, receipt, supplied records and replies. Information gathering and a proposed reassessment are different stages. |
Livre des procédures fiscales art.L47Livre des procédures fiscales art.L10641.20 : Art. 78 Contrôle641.20 : Art. 81 Principes642.11 : Art. 126 Collaboration ultérieure642.11 : Art. 130 Exécution
Does an unannounced French visit erase preparation rights?
L47 distinguishes physical findings and later substantive examination with reasonable preparation within its framework. Do not apply one rule to every visit.
Livre des procédures fiscales art.L47Livre des procédures fiscales art.L10641.20 : Art. 78 Contrôle641.20 : Art. 81 Principes642.11 : Art. 126 Collaboration ultérieure642.11 : Art. 130 Exécution
What Swiss distinction matters?
LTVA 78 VAT control and LIFD 126/130 direct-tax cooperation or assessment are different frameworks. French notice and charter rules are not imported.
Livre des procédures fiscales art.L47Livre des procédures fiscales art.L10641.20 : Art. 78 Contrôle641.20 : Art. 81 Principes642.11 : Art. 126 Collaboration ultérieure642.11 : Art. 130 Exécution
How should missing records be handled?
Identify record, reason and actual request without fabricating evidence. The worksheet does not decide which disclosure duties can be avoided.
Which official provision helps explain this situation?
Un examen contradictoire de la situation fiscale personnelle d'une personne physique au regard de l'impôt sur le revenu, une vérification de comptabilité ou un examen de comptabilité ne peut être engagé sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification ou par l'envoi d'un avis d'examen de comptabilité.
In plain English: L47 distinguishes physical findings and later substantive examination with reasonable preparation within its framework. Do not apply one rule to every visit.
What does the pre-audit file deliver?
It organises notice, scope, evidence and exchanges. It establishes no invalidity and does not decide a reassessment's substance.
What other questions arise in this file?
Which taxes and years are specified?
Match notice, period and records sought. A missing year does not become an automatic invalidity finding in this worksheet.
Livre des procédures fiscales art.L47Livre des procédures fiscales art.L10641.20 : Art. 78 Contrôle641.20 : Art. 81 Principes642.11 : Art. 126 Collaboration ultérieure642.11 : Art. 130 Exécution
Which requests and dates need tracking?
Keep letters, receipt, supplied records and replies. Information gathering and a proposed reassessment are different stages.
Livre des procédures fiscales art.L47Livre des procédures fiscales art.L10641.20 : Art. 78 Contrôle641.20 : Art. 81 Principes642.11 : Art. 126 Collaboration ultérieure642.11 : Art. 130 Exécution
Does an unannounced French visit erase preparation rights?
L47 distinguishes physical findings and later substantive examination with reasonable preparation within its framework. Do not apply one rule to every visit.
Livre des procédures fiscales art.L47Livre des procédures fiscales art.L10641.20 : Art. 78 Contrôle641.20 : Art. 81 Principes642.11 : Art. 126 Collaboration ultérieure642.11 : Art. 130 Exécution
How should missing records be handled?
Identify record, reason and actual request without fabricating evidence. The worksheet does not decide which disclosure duties can be avoided.
Livre des procédures fiscales art.L47Livre des procédures fiscales art.L10641.20 : Art. 78 Contrôle641.20 : Art. 81 Principes642.11 : Art. 126 Collaboration ultérieure642.11 : Art. 130 Exécution
Which official references should you consult?
- Livre des procédures fiscales art.L47Légifrance
- Livre des procédures fiscales art.L10Légifrance
- 641.20 : Art. 78 ContrôleFedlex
- 641.20 : Art. 81 PrincipesFedlex
- 642.11 : Art. 126 Collaboration ultérieureFedlex
- 642.11 : Art. 130 ExécutionFedlex
Texts cited last checked: 1 November 2026