Proof of the actual area of land in use
The municipality needed to obtain reliable evidence of the actual area of land in use in order to demonstrate the discrepancy between the tax return and the actual situation and to have a basis for further action against the taxpayer.
The tax passport helped accurately identify undeclared land areas by combining data from the land registry, land use records, and other sources into verifiable documentation that could be incorporated into internal tax records and reports and serve as relevant supporting documentation for an official notice to the taxpayer.