The calculation and payment of taxes imply a certain number of checks and controls that aim to detect errors or omissions in the tax return.
Certain errors are automatically corrected by the administration of the basis of figures that it possesses. In other cases, the administration will have cause to ask taxpayers for additional information.
The procedure regarding taxes on earnings (personal income tax and corporate income tax) and the procedure regarding VAT are somewhat different.
More information on the fiscal control regarding personal income tax (fr)
More information on fiscal control regarding corporate income tax (fr)
More information on fiscal control regarding VAT (fr)