From 2014 the tax authorities (NAV) will be entitled to inspect the business software and information system operated by the taxpayer to keep its books and process its accounting documents.
This will result in tax procedures when the tax authority will gain access to the information system, run queries directly within, and may carry out logical or substantive tests on the full dataset.
The real risk is that is that the tax authorities may obtain such data that the company doesn’t know if those were relevant in taxation terms, or even doesn’t know about its existence.
