In a radio and television press release dated July 30, 2020, the Director General of Taxation informed taxpayers that the measures to suspend tax audits decided by the government through Ordinance 2020-357 of April 6, 2020 for a period of 3 months, have expired.

These measures, it should be remembered, were taken as part of the implementation of response actions against Covid-19 in order to support businesses.

Since July 3, these measures of suspension of control and forced recovery of tax are no longer in use.

Hence the interest of the press release from the Tax Administration which also informs economic operators as well as users of the resumption by its services of the various tax audits which are: control on documents; spot checks; unannounced control; the general accounting audit; in-depth verification of the overall tax situation of natural persons; control of the standardized invoice; traffic control; visitation rights; the right of communication; accounting verification, without penalties (blank verification).

In addition, in application of these provisions, the Directorate General of Taxes has initiated since Monday, August 03, 2020, several actions in the field which will also extend to measures of forced recovery of Tax.

The next few days will not be at all rest for the Tax Agents.

Thus, in compliance with the provisions of the Book of Tax Procedure, all taxpayers who refuse to fulfill their tax obligations will be forced to do so by way of: a summons free of charge; of command; notice to third party holder; store closing; of affixing to rent; and even criminal penalties.

The Directorate General of Taxation therefore intends to use all the tools offered to it by law to mobilize financial resources because even in a context of health crisis, the State must live and meet its sovereign obligations, particularly in social, security and economic matters. , etc This is the place to invite users to demonstrate fiscal citizenship by giving a warm welcome to Agents and accepting to pay their taxes.

It is not in any way not acts of tax harassment as a certain category of taxpayers might think, it is emphasized.

As a reminder, the measures of forced recovery of taxes as well as tax audits are provided for and framed by the tax law.