Within the Tax Agency's plans to improve voluntary compliance with tax obligations and prevent non-compliance, the Tax Control Plan Guidelines for 2022 include a campaign of communications to companies regarding inconsistencies detected in their declarations.
We inform you that we have been made aware by the Technical Secretariat of the Forum of Associations and Colleges of Tax Professionals that, within the plans of the Tax Agency for the improvement of voluntary compliance with tax obligations and the prevention of non-compliance, the Guidelines of the Tax Control Plan for 2022 include a campaign of communications to companies regarding inconsistencies detected in their declarations.
For this purpose, in the coming days the Tax Agency will send a small number of informational letters to legal entities engaged in economic activitiesthat, regardless of their economic sector, exhibit significant inconsistencies between their bank details and their declared financial data(bank account deposits and withdrawals, and sales figures declared on Form 200). Additionally, information will be provided regarding the declared gross margins.
This is, therefore, an information campaign, which aims to encourage recipients to improve their voluntary compliance with their present and future obligations by informing them of data and information available from the Tax Agency that indicate the existence of potential risks of non-compliance in their tax behavior.
As this is merely an informational communication, unless the taxpayer deems it appropriate, there is no obligation to respond or provide documentation. However, links will be provided for taxpayers who wish to submit documentation to the Tax Administration or, if applicable, file supplementary self-assessments.
Following these communications, the group will be subject to special monitoring by the Tax Inspection Services, particularly regarding their self-assessments, to determine if any positive variations occur. Should the inconsistencies reported by the Tax Agency not be clarified or persist, the resulting tax risk may give rise to the necessary tax audit procedures.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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