A tsunami of controls to prevent crafty people from unduly obtaining i non-repayable refreshments guaranteed by the government in order to mitigate the economic effects caused by the Covid-19 pandemic. The Tax he has warmed up his engines and is now ready to take the field with all the weapons at his disposal. The second channel of access to the compensation planned by the executive immediately ended in the crosshairs to support the various businesses affected by the new restrictions.
The Revenue Agency has in fact introduced a preventive check on the applications submitted. What does it consist of? THE data of those who presented the applications will be crossed with the information of thetax registry. At that point, a coherence between the two sources will inevitably emerge. In case of black smoke, the taxman will prevent the processing of the application and the consequent transfer.
Preventive tax inspections
Going into detail, through preventive checks, the taxman intends to turn the spotlight on a series of issues. As he pointed out The sun 24 hours, the tax authority intends to ascertain i basic requirements necessary to be entitled to the grant. What does it take to get the green light? It must be an active VAT number (therefore not ghost), activated before last October 25 and not ceased before the submission of the aforementioned application.
The nature of thebusiness of those who applied. Yes, because the new refreshment points are intended only for certain categories. Applicants must carry out as their main activity one of those included in the Ateco codes present in the refreshment dl bis.
The other controls
The taxman will review a series of accounting data necessary to collect the grant. Among these we find the turnover and the fees for the month of April 2020, less than two thirds of the total amount of the turnover and the fees for April 2019 (in addition to the opening of the VAT number from 1 January 2019).
Checks will then be carried out on tax returns, with targeted checks on the fiscal data of electronic invoices and periodic VAT settlement communications. There will also be checks and anti-mafia controls; to avoid possible criminal infiltrations, the recovered data can be transmitted by the taxman to the Guardia di Finanza for another cross-check.
Contribution recovery, penalties and refunds
In the event that the requested compensation is not due, the Agency will start therecovery activities of the contribution. Activity that will include a minimum penalty equal to 100% and a maximum of 200% of the amounts collected.
Undue obtaining of the bonus provides for the imprisonment 6 months to 3 years or one administrative sanction between € 5,164 and € 25,822 in the case of a contribution of less than € 4 thousand. We remind you that the VAT number that receives a lost fund not due can regularize its position by submitting an application for waiver, thus returning the refreshment.
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