At the end of the year, AADE “wears a scarf” to prevent statutes of limitations on pending tax cases and to ensure the necessary income for the “state” piggy bank. Therefore, until the end of December, AADE is expected to send a series of notices to taxpayers who, through cross-references, know that there are debts and unpaid debts. Thus, AADE ensures that these cases will not be made by the end of the year.
In fact, according to the law, if from the data available to the Tax Administration it appears that the taxpayer has not declared income regardless of the category and source of origin (salary, pension, payment from business activity, real estate, dividends, interest, royalties, etc.) an act of administrative determination of income tax is issued and announced, in which any additional tax due and, if applicable, any amount of special contribution to unity is determined (before it was abolished), the luxury tax and the luxury living tax.
It is noted that in the recent decision of the Council of State, the State will lose the right to impose taxes and fines in the event that it does not notify the taxpayer of the assessment act within the period of time prescribed by law for statute of limitations.
The forgotten road taxes for 2019
Especially for car owners, notices are expected for unpaid traffic tax for 2019. After the cross-check carried out by AADE, 80,000 taxpayers with outstanding debt have been identified. However, they are given the possibility through a special application on the myCar platform to declare the actual condition of their vehicle for a given year. If the car is stolen, destroyed, immobilized or exempted, the owners can get out of the debt by providing the necessary documentation.
When does “sorry” pay off?
In the meantime, those who received the notice with an additional “account” have an extension to pay the bill within 30 days, while in the case of disputing the accounting deed, they have the possibility within 30 days to file an adversarial appeal with the request. for review of the case but direct appeal to the courts is not allowed.
Tax administration planning in December
Notifications, however, for cases with a risk of limitation, etc., are part of the AADE action plan for December, which includes a series of intersections of elements. Specifically, the plan includes:
– Use of myDATA data to check zero VAT returns for tax year 2022.
-Identification of persons responsible for submitting or revising E9 declarations, Legal Entities, or Natural Persons and the development of communication compliance actions until December 31
-Identification of unannounced sales of real estate, which occurred within 2018.
-Examination of parental allowance cases for the first residence (if the child has the right to exemption from tax on the parental allowance due to the first residence and if he is also exempted from the transfer or parental allowance or tax on legacy of the past.
– Control of cases of transfer of real estate to foreigners within the framework of the “Golden Visa” program
– Checking compliance with the prescribed property registration number (AMA) based on the AADE cooperation protocol with short-term rental platforms for the tax year 2023. Rentals get a Property Registration Number, which also means in their AADE declaration.
– Declared cross-checking the hotel’s gross revenue with revenue data from their transactions on the Booking platform for the tax year 2022.
-Control of the data declared and based on the granted state aid.