Bonuses and refreshments, those who risk revenue agency controls by December 2022

The fight is intensified against intelligent people who, without having the requirements, try to get credits or tax grants. The pressure was placed in black and white in the 2022 operational addresses of the Revenue Agency, a circular written by Director Ernesto Maria Ruffini and sent to the offices. We are therefore moving towards a new impetus for anti-fraud activity on rewards and bespoke rewards in the past two years to address the crisis triggered by Covid. Control activities should raise the bar for evasion recovery to 14.8 billion by 2022.

The last circular states that there will always be ample space for dialogue and forms of dialogue with the taxpayer during all stages of control: when conducting an investigation, offices will ensure that preventive interrogation is resorted to, preferring to use instruments at a distance. More generally, with a view to reducing the tax gap, in line with Directive Act 2022-24 and with the NRP, the IRS intends to increasingly favor automatic compliance. what does that mean? In practice, there will be an increase in letters of call for compliance, where potential anomalies are amiably noted to allow taxpayers to address – without aggravating – any errors or omissions. Eyes also on construction bonus fraud.

In summary, there are two main points in the circular regarding the tax breaks expected during the Covid emergency.

controls

On the other hand, there is talk of increasing operational efforts to analyze data in the credit transfer platform to identify amounts not in the system, verify responsibilities in tax breaches by interested parties and report criminal behavior to the judiciary. On the other hand, in the chapter on natural persons, the self-employed and non-commercial entities, the circular explicitly asserts that the control activity will deal “mainly” with those who have “unnecessarily benefited” from the alternative mechanisms of deduction in income recognition. With regard to the discount on the invoice and the allocation of receivables, the analysis and selection of risk situations will be aimed at determining the absence of requirements conferring the right to relief.

However, the rhetoric must also be extended to include lost funds, refreshments and other contributions to support economic activities during the two-and-a-half years after the Covid that has left us. The controls will be concerned primarily with subjects with higher tax risks, particularly those who have established genuine fraud schemes. Enhanced risk analysis is also expected. The super-scheme of checking accounts will allow the creation of new selective lists of taxpayers to be verified thanks to the program already in place, called Vera: aimed at maximizing the use of information assets, including those derived from the automatic exchange of data with other European countries and not only Europeans.