Revenue Agency, hunting big evaders. Stop the meager checks – The Republic

ROME – Hunting the big fish. The Agency’s strategy of tip income at the top to fight the scourge of evasion. Set aside the involuntary error fighter, abandoned the only formal recoveries or small amounts which also creates inefficiency give a wrong perception of the work of the Agency, the IRS focuses on large taxpayers. Not only in the role of persecutor, but also serving as part of a conversation as possible, because they become central “dialogue, transparency and a clear approach, simple and free of preconceptions, fundamental to perceive the fairness and proportionality of action contrast. “

the technique of carrot and stick, however it imposes the intensification and the fight without quarter to the most serious forms of tax evasion and fraud, phenomena against which” the Agency has in place, as well as innovative techniques They go in the direction of an increasingly influential intersection of databases, a clear and intense action of contrast even towards those who for a living idea or evasive facilitates complex systems. ” These are the cardinal principles of the circular n program. 16 / E on strategies to prevent and contrast evasion in 2016 the Inland Revenue which proposes ambitious targets to reduce the Tax gap, improve the quality and reduce the assessment.

Among the challenges of 2016, the Administration will have to refine more and more the quality of controls, avoiding the waste of energy in purely formal objections or of negligible amount and focusing rather on concrete and significant risk exposures. The presumptions established by law to safeguard the revenue claim shall be applied in a proportionate and reasonable manner, thanks to the collaboration that the taxpayer can demonstrate and justify any anomalies. Financial investigations become a tool to be used only after a careful risk analysis and when a preliminary investigation is already underway. In addition, the Agency will be undertaken to enter into with companies, in certain areas, advance arrangements to adjust in advance the tax treatment of certain transactions, will implement the compliance cooperatives with large companies, and will also bring forward the management and processing of the instances of voluntary disclosure . In order to gradually improve relations with taxpayers and in line with the directions OECD, the Agency will continue the path taken last year in the fight against tax evasion, putting to taxpayers in the communications sent, the elements of which it is held with the aim of favoring the spontaneous fulfillment of tax obligations. In this way, the Administration will continue to give the opportunity to citizens to make up before it starts the actual assessment itself.
A continuous use of databases for high-quality controls – One of the challenges of 2016, more and more sharpen the quality of audits. In this context plays a strategic role in the wealth of information databases, which therefore should be enriched and updated with qualitatively correct data to support the risk analysis . Only a virtuous use of the databases , when added to the valuable information detectable from open sources such as foreign tax authorities, can ensure over time new paths of investigation and selection increasingly targeted, rational and consistent basis of precise risk indices. The circular recalls the importance of a strategic use of numerous applications in support of the Treasury in the process of risk assessment, so as to impress the evasion activities to concrete hazard ratios and decreased invasiveness of controls.

Enhanced territory combat fraud, possible new simultaneous actions through increased coordination – the circular devotes a paragraph to contrast fraudulent phenomena and to the renewed structure of the Anti-fraud structures Agency . The fight against fraud is key to the new contrast evasion strategy to give priority to improper conduct and systems designed by those who “puts on trade” structured models of tax evasion. Space also to the use of spontaneous exchange of information, useful for combating fraud in intra-community VAT. From the point of view of the new organizational model, launched by the Revenue in October 2015, the Treasury aims to ensure improved operational coordination and a greater range and flexibility of action. The creation of a single office, divided into several local sections, allows to realize simultaneous and transversal actions throughout the national territory, which produce benefits in terms of timeliness and effectiveness and that have proven essential in the fight against the most branched phenomena of tax fraud . Headlights on originators or facilitators of structured evasive behavior, the action of Revenue will not neglect those who do not care to craft the proper performance tax but facilitates phenomena contrary to the law.
In 2016, the voluntary gives the first fruits and opens the way to the activities of the coming years – the activity of 2016 is already heavily marked by the voluntary disclosure . All facilities involved from the voluntary cooperation procedure, in fact, will be engaged in assessment activities until 31 December of the current year. But this will not be the only front opened by the Disclosure to the tax authorities. In fact, the competent offices held digital collection activity of data and information contained in the instances that will allow subsequently the preparation of analyzes and calculations useful for future activities against tax evasion. The fruits of the voluntary, , therefore, will not end in 2016. The information collected, in short, will allow, among other things, to proceed with the subsequent analysis and statistical summary of conducted evasive most common ( especially those involving the movement abroad of resources and investments) and profiling of phenomena high tax dangerousness.
Promotion of the compliance , continues the season of transparency – the Agency on the agenda new communications to promote the spontaneous fulfillment. In particular, by June next year, will leave communications devoted to taxpayers with special anomalies relative to 2012-2014 period, detected by the data for the implementation of sector studies. By December next start letters intended to who has anomalies by comparing the annual VAT Communication the VAT return for 2015. It also will debut a new unique communication designed to natural persons and sole proprietors, so, in 2012, related anomalies have emerged, among other things, from a real estate rental income from employment, participation, equity, or capital gains of assets related to the company.
Contradictory and on-site access to the findings on properties – the contradictory becomes the heart of the assessment on real estate. The quote comparison with the taxpayer represents un’inderogabile need to make the office less conflict reconstruction and realistic as possible the relationship with the person, called to provide before the assessment all relevant information to properly quantify the value of ‘immovable object of the act. The circular also encourages visits to the property or the company under assessment and inspections in the area of ​​location, to gain valuable insight on the external appearance and characteristics of the well and thus intercept the correct similarities and differences with other properties or businesses taken in reference to the determination of the market price. In the spirit of transparency, the Agency for the first time recommended to attach the image of the property found the notice of correction delivered to the taxpayer, to support the motivation that prompted the re-evaluation of the property by the tax authorities.

financial and presumptions Investigations, a guide for offices – The circular provides guidance on the correct use of presumptions and, more generally, the powers of investigation. For example, the practice document clarifies that the presumptions established by law to safeguard the revenue claim shall be granted by the office according to the logic of proportionality and reasonableness, using as a priority to the cooperation of the taxpayer and the demonstrations given to justify any anomalies. The use of financial investigations, finally, is described as a tool to possibly enable downstream of a careful risk analysis and when a preliminary investigation is already underway.
Maximum care for the third sector and priorities for organizations “offsite” – the Agency aims to safeguard the particular socially relevant activities, such as those addressed to the care of elderly and disadvantaged persons or devoted to sports training of the boys. The control action therefore focuses on the contrast to the false reality “non-profit”, ie of persons who, while declaring non-profit organization, operating on the market in fact conducting business activities, or take part to fraud in real estate or false billings. In this context, the 2016 inspections will give priority attention to organizations that do not have registered office on national territory.
Getting across the border, to combat fraud to the new arrangements for the compliance – the Agency decision contrasts with tax fraud, both nationally and internationally, including by encouraging information exchange on request with foreign authorities. Particular attention to the most vulnerable sectors to illegal activities: intra-Community VAT fraud, circulation of false invoices by the action of paper companies, compensation claims exist through the use of F24 with false data. In terms of the promotion of the co compliance , expands the audience of large taxpayers allowed: also enter companies wishing to comply with the Agency’s reply, as a result of such difficulties on new investments. From this year, moreover, companies may enter into agreements with the IRS estimates to adjust in advance the tax treatment of certain cross-border transactions. The prior agreement means it opens to the patent box .