The selective lists of checks on current accounts by the Tax Office are ready. The experimentation is complete, the machine is ready to run at full speed.
L’Financial Reports Archive will be the main source from which to draw, to multiply selective control lists on those who present anomalie such as to merit an investigation and a request for further investigation by the Tax. So much so that the application software used up to now, Vera (anti-evasion system), has been enhanced with a new formulation Vear (Dressing lists with report archive data) which associates financial data with “selective paths different and not related to financial data”. This is one of the innovations developed by the Revenue Agency, led by Ernesto M. Ruffini, and communicated to the territorial offices, in the 2024 control plan, implementing the guidelines of the Ministry of Economy that ItaliaOggi is able to anticipate.
The document on controls
In the 60 pages of the document there is no shortage of innovations. A task force permanente Revenue Agency, Guardia di Finanza, which have set up the Permanent Integrated Risk Analysis Unit to jointly carry out risk analysis activities aimed above all at identifying phenomena of aggressive tax planning and behaviour, as the same document indicates, of tax “non” complianceThe selective lists will be made available to the offices through a new application with the suggestive name of Laser (Processing of subjects with risk elements)
Financial Reports Archive, Audits on the Rise
The indications, which arrive at the officesleave no room for doubt: the main road of the checks are the information from the report archive: «The timely use of the data present in the ADR (financial report archive)», the Agency underlines, «constitutes a best practice that the offices are required to enhance in their control processes. In this regard, a further increase in activities is underway with the release of new lists, as well as a new method of using such information, which can be provided to the Offices in support of specific lists of taxpayers found to be worthy of further investigation, on the basis of different selective paths and not exclusively related to financial data (so-called dressing with ADR data)”. In essence, financial data will be combined with extra-financial data with the use of integrated data.
Selective checklists
The first selective lists, as can be deduced from the document, had as their object associations, amateur sports clubs, partnerships and capital companies with omitted declaration or for declaration inconsistencies. Therefore the document explains: «a new project was started during the year, aimed at supporting with the information available in the Archive, appropriately selected, some taxpayer lists results worthy of in-depth educational studies, based on different selective paths and not related to financial data. To implement this project, a new section has been created within theLASER / VERA applicationdedicated to the so-called “dressing” lists and called VEAR (Dressment of lists with Archive of reports data), where it is possible to view the financial information with the same methods and authorization levels required in the VERA section, dedicated to the processing based on the Archive data».
All tax credits and Covid aid under scrutiny
Checks on the overflows of the State aid and on all tax credits. Wide-ranging investigations by the Revenue Agency that do not stop only at the transfers of building credits. The 2024 control activity of the Revenue Agency will also be aimed at analyses aimed at intercepting phenomena of under-invoicing or incorrect accounting of revenues.
Special surveillance is being placed on the tax credit for research and development and the activity of consultants in particular: «the beneficiary companies appear to be assisted by individuals who carry out consultancy activities on the various incentive measures, and who appear to be specialized in preparing documentation that is only formally correct in order to demonstrate entitlement to the credit».
Another sign of anomaly highlighted by the offices of the financial administration are the inconsistent positions with respect to the objective and subjective assumptions of the relief measure. «These inconsistencies», the document highlights, «can represent the first risk indicators and are identifiable when the research and development activity, especially if internal to the company, is difficult to reconcile with the declared economic activity, with the organizational structure of the company, with the absence of costs for internal research and development activity in the years preceding the establishment of the tax credit»
More specifically, the Offices were asked to examine anomalies and inconsistencies related to the subjects receiving the incentive credits used for compensation, in addition to research and development: «tax credits for research, development, technological innovation, design and aesthetic innovation, tax credit for investments in Southern Italy, tax credit for the earthquake in Central Italy, tax credit for special economic zones, tax credit for training 4.0, tax credit for capitalization, tax credit for investments in research and development incremental measure for investments in the Southern Italy and earthquake-affected regions of Central Italy, tax credit for rental fees for non-residential properties and business rent, tax credits for capital goods 4.0, tax credits for intangible assets 4.0, tax credit for standard intangible assets, tax credit for warehouse inventories».
State aid controls
There is then a particular focus linked to the in-depth study on the control of State aid. The 2024 controls will be directed towards the taxpayers who have benefited from automatic tax state aid for the 2020 tax period of the Covid period.
The checks will focus on those taxpayers for whom the registration process in the various registers has been correctly completed. It will be verified that the accumulation has been respected in compliance with the ceiling. Alerts will be triggered for those who have indicated data that is not consistent with the facilitative discipline or because the aid has not been registered. For those from the Covid era, it will be assessed whether the expected ceiling has been exceeded. The spotlight will also be on those who have benefited from the non-repayable contribution for economic and commercial activities in historic centers and who have accumulated other state aid.
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