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Checks by Tax Authorities: Who Risks Now

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Checks by Tax Authorities: Who Risks Now

Even if the so-called subsidy decree establishes the temporary suspension of tax bills, this does not mean that tax I also decided to put aside other types of tax refunds. With Protocol No. 88314/2021, in fact, the Revenue Agency announced that it would implement another series of Verification In addition to the notification of about 15 million instruments, including tax linkage and friendly notices.

A huge sum, apparently due to the backlog of arrears due to the year of the pandemic and the restrictive measures that followed. Therefore, all those actions that were stopped by the government during the Coronavirus Emergency whose deadline was originally set between March 8 and December 31, 2020 will be notified. We will start, as specified, investigations, disputes, imposition of penalties, tax credit recovery, settlement and amendment. As specified in the judgment, the tax offices will begin Notices By following a strict chronological order, starting with verbs with an earlier version date.

Appreciation documents and other procedures must be notified (Article 157 Paragraph 1 of Legislative Decree No. 34/2020). “Distribute them in a semi-uniform manner, primarily by following the chronological order of the issue.”. However, offices can avoid this restriction in cases of delay and urgency. Or for the purpose of completing tax obligations that require the simultaneous payment of taxes..

The notification of documents and sending of letters must also be taken into account (Article 157, Paragraph 2) “With notices of bonds, sending correspondence, making invitations prepared after December 31, 2020, and the time required to complete preparatory procedures for the regular practice of activities Collection“.

Excluding tax bills, the restart decree specified the resumption of collection activities from January 1 through December 31, 2021: a date that has been postponed several times, as the Revenue Agency explained, due to various changes made by the government. With Article 1 of Decree-Law No. 3 of January 15, 2021, a period was set between February 1, 2021 and January 31, 2022. With the subsequent Article 1 of Legislative Decree No. 7 of January 31, 2021, it was transferred again, this time between March 1 2021 and 28 February 2022.

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