Tax assessments, from 1 July some acts may lapse: here are the ones.
If the tax authorities do not comply with the new obligation of prior contradictory, the investigations cannot be considered valid. What does it mean? In which cases could the taxpayer assert his right? The following are the changes that are about to come in the area of tax controls.
The news of the Revenue Agency
The Revenue Agency publishes the latest news regarding tax assessments. There circular no. 17 / E of 22 June 2020 clarifies in which cases the invitation to appear for the preliminary hearing before the assessment notice will be mandatory. Basically, the ways in which the taxpayer is missing is changing. Through the preventive contradictory, the latter is invited to justify his position before a real assessment. It is a form of protection for the taxpayer who can justify his position and exercise the right of defense.
From now on, the tax authorities must compulsorily invite the taxpayer to the cross-examination before starting a tax assessment. This is the introduction of a new iter on the controls regarding the financial administration. Through the obligation of preventive contradictory, the AdE, before issuing a notice of assessment, must activate the contradictory one with the taxpayer. Here’s what changes in the matter of tax assessments, from 1 July some acts may lapse: here are the ones.
What does all this mean? In the event that the tax authorities do not comply with the imposed obligation, the tax deed will be considered invalid. In essence, the taxpayer who does not receive the invitation to be heard could contest the assessment. This is provided that the interested party demonstrates the reasons that he could have put forward in the event of a cross-examination.
What investigations are involved in the measure
Tax assessments, from 1 July some acts may lapse: here are the ones. In relation to the new changes, the assessments for which the obligation of prior contradictory will apply from 1 July will be:
to) social security contributions;
b) withholding taxes;
c) substitute and regional taxes on production activities;
d) social security contributions;
is) taxes on property values and financial assets abroad;
f) value added taxes.
For these notices it will be mandatory that the taxpayer first receive the invitation to the preventive hearing. Exceptions are cases of particular urgency and well founded danger. These terms are intended to refer to those situations in which there are repeated violations or tight deadlines for fulfilments.
To find out how far back the tax assessments on taxpayers can go, you can consult the analysis here.