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Barrage of tax audits by AADE – Who will be in the “target”


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What is mentioned in the circular – Over 25,000 checks by 2023

By Chrysostomos Tsoufis

AADE is launching a tax audit blietzkrieg for 2023 by ordering its services to audit tens of thousands of cases involving everything from tax refunds to real estate transfers with an emphasis on… big fish.

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According to the circular of the head of AADE Giorgos Pitsiliswhich was published in the Official Gazette, during the year must be carried out:

– 25,500 full and partial tax audits by the audit services of the General Directorate of Tax Administration

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– Of all the cases that will be audited, at least 70% will concern obligations of the last five years. 75% of the above audits must concern cases of the last three years for which the deadline for submitting an income tax return has expired.

– 2,500 audits to verify the correct fulfillment of obligations in the taxation of property transfers, inheritances, donations and parental benefits.

Each service prioritizes the cases for control based on criteria such as collectability, the size of the delinquency, based on objective criteria of risk analysis as well as elements that may come from internal or external information.

However, regardless of the prioritization or not of each case, Mr. Pitsili’s order is to immediately complete the cases that, among other things:

-Relate to investigation reports of the Revenue Investigation and Assurance Service
-Refer to findings of reports sent to AADE by the Directorate of Economic Crime Investigations
-they have to do with tax refunds
-For which a statement of findings has been issued or is about to be issued with the results of the tax audit and the provisional determination of taxes and fines
-They arose from prosecutorial orders
-Relate to the carrying out of a partial on-site audit to verify the fulfillment of tax obligations, the keeping of books and the issuance of tax information, for taxpayers who carry out any activity or trade in goods.
-Relate to cross-checks of intra-Community transactions
-They have to do with mutual administrative assistance
-Relate to the compliance of Greek banks to exercise due diligence and provide the auditing authorities with the necessary information for the prevention and suppression of money laundering from criminal activities by the liable persons supervised by the AADE.

All capital transfer tax cases for which the deadline for the Tax Administration to issue a corrective assessment of the tax expires by 12/31/2023 and which concern real estate that is not part of the objective value system and has not been accepted by the taxpayer the pre-assessment by the D.O.Y.

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