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The Internal Revenue Service (SII) reported that he already identified 3,226 taxpayers of “aggressive tax behavior”.
What does that mean? The Service explained that they are natural or legal persons who initiate activities subject to VAT, in order to issue invoices simulating real operations, which allows the recipient of the document use the tax credit to lower the tax to pay, negatively affecting tax collection.
“In the framework of the work we carry out to reinforce tax compliance, for example, to reduce the VAT evasion rate, taxpayers seeking defraud the tax system they are a permanent focus of attention due to the impact that their actions have on tax collection ”, said the deputy director of Inspection, Carolina Saravia.
“This is why we have innovated in the strategy to address the problem, incorporating technological tools that allow us to focus actions, on those taxpayers that are characterized by issuing or registering tax documentation that could support fictitious operations, in the earliest stages,” he added. .
How they were identified
Through the application of technological tools such as Big Data, advanced analytics techniques, machine learning, clustering and visualization, among others, the Service identified 3,226 issuers related to 53,039 recipients, who have used these documents in order to “increase the credit and reduce the VAT payable.”
To identify these more than 3,200 issuers, the SII classified all taxpayers, according to common characteristics and, for each group, developed “predictive models for detecting potential taxpayers of aggressive tax behavior based on their behavior.”
These models, said the SII, allow alert risk situations that activate review protocols for all taxpayers.
In parallel, the SII reported that it defined an operation protocol when detecting a taxpayer resulting from a review, allowing standardization of minimum verifications, creating a knowledge base, identifying new behavior patterns, which finally allow improving the existing predictive models.
“It should be noted that Existing automated mechanisms have made it possible to identify 47.3% of taxpayers with aggressive tax behavior before reaching the first year of tax life “, detailed the Service.
Compliance reviews on receivers
In the case of recipients, the SII defined various actions that seek to inhibit the use of the tax credit.
“For this, compliance reviews are being carried out on a focused group of 15,442 taxpayers, in a first stage, who represent 85% of the tax consequences associated with this figure “commented the IBS.
The actions implemented to these receivers have allowed a performance of more than $ 20 billion, especially through VAT rectifications, where recipients discount undue amounts.
“The documents received are marked in the SII systems, allowing their traceability and thus alert the recipients so that they are not included in their purchase record and in their VAT return,” the Service said.
“The objective of this work is to cover the entire life cycle of the taxpayer, with an emphasis on starting activities, in order to carry out an early detection of these taxpayers and prevent fraud from occurring, reinforcing preventive actions by applying the Tax Compliance Management Model that drives the Service ”, concluded the SII.
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