What is the tax audit process in AFIP?

The tax audit process in AFIP involves a comprehensive review of a taxpayer's financial records to ensure compliance with tax laws. This process is designed to verify that taxpayers have accurately reported their income, expenses, and deductions while adhering to the regulations set forth by tax authorities. During this audit, auditors evaluate various documents, including financial statements, invoices, and receipts, to assess the completeness and reliability of the information provided.

This option aligns with the primary goal of audits, which is to determine whether taxpayers are fulfilling their legal obligations regarding taxation. By examining financial records in detail, auditors can identify discrepancies, unreported income, or improper deductions that may indicate non-compliance.

While other options mention aspects of tax compliance, they do not encompass the full scope of the audit process. A survey of issues, verification of tax returns alone, or merely inspecting business facilities do not provide the depth of analysis that a complete review of financial records entails. The audit process is meant to be thorough, ensuring that the taxpayer's overall financial activities are in alignment with the tax legislation in force.