Starting in March, the Independent Public Revenue Authority will begin enforcing “smart” tax audits with the help of tablets that will bring the tax history of audited companies and professionals and will issue a note with the results of the audit on the spot, as well as portable scanners that will “read” receipts, to identify cases of concealment of income and non-return of VAT.
“ElenxisLive”, the Independent Public Revenue Authority‘s new electronic application, will “run” on the laptops of the auditors, who will have direct access to all the data outlining the financial identity of the professional or the business. At the same time, through “ElenxisLive” the auditors will be able to see the “tax history” of the professional or the company, i.e. if they have committed violations in the past or if they are repeat offenders.
Through the tablets, auditors will have direct access to all the data outlining the financial profile of the professional or the business.
Specifically:
– They will have the possibility to “check” on the spot and with automatic procedures the authenticity or otherwise of the receipts issued by cash registers. In addition to the tablets, the inspectors will also be equipped with portable handheld scanners (QRScanners).
– They will check if the companies have submitted the data to the myDATA platform.
– They will carry out express data cross-checks.
– They will issue a report on the results of the audit on the basis of which sanctions and fines will be imposed in case they find concealment of turnover and non-return of VAT.
Through Elenxislive, auditors will be able to see the “tax history” of the professional or business, i.e. if they have committed violations in the past or if they are repeat offenders.
After the digital application “Appodixi” through which citizens scan their receipts from their mobile phones and can check their authenticity, the Independent Public Revenue Authority plans to activate a new platform where citizens will be able to report tax evasion and smuggling phenomena based on the information they have at their disposal. Complaints can be personal or anonymous.
Controls
For 2023, the Independent Public Revenue Authority has already given orders to carry out 44,400 tax audits, while other instructions will follow. Of all the cases that will be audited, at least 70% will concern tax years, years, cases, periods or obligations of the last five years. A percentage of at least 75% of the audits will, in principle, concern audits of the last three years for which the deadline for submitting an income tax return has expired.
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