New tax notices and fines to 12,000 taxpayers are sent by AADE opening old cases before their limitation.
The aim of the ADE is to prevent the limitation of cases of taxation of income, VAT and real estate at the end of the year, which will cause significant losses in the state funds.
Audit services focus mainly on cases of taxpayers who appear to have hidden income or made incomplete statements.
The... saddest of ADE.
Workers and pensioners with undeclared retrospectives are targeted, taxpayers with income from abroad, property owners who did not declare revenue from rents and short leases of the Airbnb type.
The taxpayers who receive the notes will have to pay them back within 30 days
At the same time, cases of taxation of income and VAT are examined, with particular attention being paid to the large differences between the declared income and the real economic activity.
In particular, it concerns:
- Cases of professionals with significant differences between declared incomes and actual economic activity.
- Cases where there are large differences between banking movements and reported income.
- Cases of taxpayers showing increased living costs without being justified by the income declared to the tax office. Auditors shall employ indirect techniques to analyse liquidity, net position, bank movements and cash expenditure to assess the relevant tax.
The crossings
The tax administration now has the possibility of «read» almost in real time taxpayers' financial data, using information from bank accounts, POS movements, short-term lease platforms, myDATA, insurance funds, income statements and real estate transfers.
Through these crossings there are discrepancies between the amounts declared and the actual inflows of money.
Particular emphasis is placed on cases where bank movements appear disproportionate in relation to declared income, but also on taxpayers who record high living costs without a corresponding tax possibility arising from their tax returns.
The taxpayers who receive the notes should pay them back within 30 days, while in the event of a challenge to the accounting act they have the possibility within 30 days to appeal against a request for a review of the case.
Direct recourse to the courts is not permitted, as the procedure for examining disputes by the Dispute Settlement Directorate, which is the first stage of administrative questioning of tax returns, is mandatory.
Source: OT
