Tightens the "ringer" for tax evaders – Combating tax evasion with data crossing – Who are the "microscope"…..
The first results of 2014, already forwarded to the audit services, together with the necessary information.
Tightens the "ringer" Independent Revenue Authority (Principle of authorization), as it exploits first combined data and data from centralized customer statements – from suppliers with corresponding income and VAT returns from 2014 and after, through a wide beam and linking data available.
Already, accordance with the ANA-MPA, the first results of 2014 enter the electronic crossover system and posted in the information system Elenxis, They categorized the degree of interest in relation to the evidence of tax evasion.
Alongside, continues processing the data from subsequent years.
As mentioned members of the Independent Revenue Authority, this is how the Principle of authorization constantly develop optimal ways of using the large amount of data available (Big Data), simultaneously digesting the feedback from the audit services.
The decision of the commander of the Principle of authorization George splashes posted on the Authority's website and will be published in Official Gazette.
According to this decision of the Governor George Splashes:
The strategic goal of AAD. They include the use of all existing information on Tax Administration. In the implementation of this Objective is carried out for the first time combined data junction tax information statements, suppliers and customers, with corresponding data submitted income tax returns and VAT. for the tax years 2014 onwards. In view of the above and in order to reinforce the efficiency and effectiveness of audit services, in relation to the hitherto attainment of objectives, posted for evaluation in accordance with the provisions of paragraphs 4 and 6 the said relative (1) Decision of the Governor of A.A.D.E., the implementation of the Integrated Information System DiscovererViewer. Elenxis, Cases initially relate to the tax year 2014, which resulted after treatment of these conditions tax data in the above.
To identify and control categories of taxpayers with low compliance rate, aiming disclosure blinded taxable income and, by extension, safeguarding public revenue, conducted intersection situations tax information submitted for the tax year 2014, by natural and legal persons or legal entities, subject to the provisions of paragraphs 3 and 4 Article 14tou N.4174 / 2013(A 170), as applicable.
Data posted in Integrated Information System. ELENXIS
They hung in reference to the implementation of the Integrated Information System Discoverer Viewer. Elenxis cases, per Audit Office, descending sort order in absolute terms, based on the value of the deviations identified (from the highest to the lowest) for the fiscal year 2014, in "TAX AUDIT SERVICES: REVIEW OF AUDIT WORK ", in the workbook '08.1 crosschecks ", file entitled "MYF-VAT-DFE_2014". documentation, technical approach and explanations on the information of suspension, provided in the ANNEX of this, which was not made public.
Actions audit supervisors
Heads of Inspectorates recover the previous section record and evaluate, data and information contained in this, as follows:
1. Associate such cases with proteraiopoiimenes cases ongoing, to take into account in the verification of the additional information provided, regarding discrepancies and differences detected utilizing fiscal data suppliers and customer statements and the submitted income tax returns and VAT.
2. Evaluate the appended cases as specified in paragraph. 4 and 6 with No. del B. 1190548 ON 2018/24-12-2018 (B 6211) Decision of the Governor of A.A.D.E., as applicable, and can be selected therefrom to control, taking into account the stage of development of current affairs, can replacements, the information provided with this information and the degree of achievement of the question raised scorecard.
3. Generating case to the Integrated Information System. Elenxis for selected cases and issue control commands after approval from the central office. These cases are created in the Integrated Information System. Elenxisme control cause "Intersections situations customers suppliers (MYF)», object INCOME control and / or VAT. and controlled fiscal year 2014. Further, depending on the assessment findings on the facts underlying each case, may specify additional audit items and larger controlled space.
These cases are selected for control in the above,counted in meeting the targets of the "Business Plan 2019" of A.A.D.E.Oi cases referred herein shall be governed by the provisions of No. del B. 1190548 ON 2018/24-12-2018(B 6211) Decision of the Governor of the AAD. (schet.1), as amended and in force, and the No. del A. 119828 ON 2019 EMP / guidelines Circular 04/02/2018 ".