The charter published by DGID recalls that, for audits covered by articles 579, 582 and 583 of the General Tax Code (CGI), the administration must send or deliver a notice to the taxpayer before commencing. Article 586-I requires the charter to accompany that notice, failing which the procedure is null and void.
The charter's provisions are enforceable against the administration. This goes beyond a mere information brochure, but does not remove the need to identify the procedure actually being used: the safeguard must not be extended without examination to every information exchange with the office.
Availability of the charter on a website and delivery with the notice are separate facts. To assess the stated safeguard, the business can retain all documents received and their receipt dates, then compare these with the start of interventions. This establishes the file's chronology; it does not alone resolve every consequence of an irregularity, which still depends on the procedure and the ground of challenge raised.
In practice, the check concerns the notice, its attachments and the chronology of interventions. The charter itself describes its contents as a summary of the usual provisions; assessing a particular irregularity still requires comparing the documents received with the statutory framework of the audit concerned.