TERMIUM Plus®

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AUDITORIA FISCAL [1 record]

Record 1 2024-08-15

English

Subject field(s)
  • Taxation
  • Management Operations (General)
CONT

A tax audit is an examination of a taxpayer's financial documents and tax returns by [a revenue agency] to verify reporting compliance. The [agency] aims to ensure taxpayers are correctly reporting income, claiming eligible deductions, and generally following tax laws.

French

Domaine(s)
  • Fiscalité
  • Opérations de la gestion (Généralités)
DEF

Contrôle de la comptabilité d'un particulier ou d'une entreprise, effectué par l'administration fiscale.

CONT

[...] l'agence [de revenu] peut effectuer une vérification fiscale pour s'assurer que les entreprises respectent les lois fiscales et les règlements. [...] L'entreprise doit [...] fournir toutes les informations et les documents nécessaires pour la vérification fiscale.

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Operaciones de la gestión (Generalidades)
DEF

Revisión periódica que efectuán los auditores del Gobierno en las empresas públicas y privadas, con el fin de descubrir posibles fraudes o evasiones en el pago de los impuestos.

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