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Once the applications have been sent (there is time until January 15), the Agency will do a first screening of the Tax Registry data: bank transfer denied to false activities or that opened after October 25
by Marco Mobili and Giovanni Parente
Once the applications have been sent (there is time until January 15), the Agency will do a first screening of the Tax Registry data: bank transfer denied to false activities or that opened after October 25
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The Tax Administration strengthens the fraud control measures to obtain non-refundable snacks. With the launch of the second access channel to compensation launched by the Government to support commercial, tourist, sports and restaurant activities penalized by the new regional closures, open from Friday, November 20 on the portal of the Tax Agency and that will close on January 15, 2021, the Treasury has introduced a preventive control on the applications submitted. The data will be crossed with those contained in the tax register. And only if consistency is found between the data communicated and the information in the possession of the tax authorities, the financial administration will proceed to the processing of the request, guaranteeing the issuance of the bank transfer to the current account indicated in the request in about 10 days. Otherwise, the application will be dropped.
Stop at ghost VAT numbers
But what are the tax authorities looking for with preventive controls? In the first place, the fulfillment of the basic requirements that entitle the subsidy. In order to obtain the refreshment, in fact, it is necessary to have an active and not ghost VAT number, activated before October 25, and it must not have ceased on the date of issuance of the payment order or presentation of the application. The other requirement is that of the main activity indicated by the Ateco code. And this is due to the fact that the new aid stations, duplicated or increased compared to those foreseen last summer, are reserved for those determined by the closures and the anti-Covid limitations. In this sense, the taxpayer requesting compensation must carry out as a prevailing activity on October 25, 2020 one of those referred to the Ateco codes indicated in annexes 1 and 2 of decree law 149/2020 (the Ristori-bis that has expanded and integrated the categories of aid beneficiaries).
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Accounting data
From the tax registry, the Tax Authority also verifies the presence of the accounting requirements required to obtain the subsidy, based on the amount of invoicing and fees for the month of April 2020, less than two thirds of the amount of invoicing and fees. the month of April 2019, as well as the opening of the CIF as of January 1, 2019. In addition, the fiscal data of electronic invoices and telematic payments, those of the periodic communications of VAT settlement and of the declarations VAT. financial management, despite the emergency situation, do not give up your toolbox that you use every day for evaluating tax returns.
Anti-mafia controls
Regardless of the amount of the contribution paid, the Treasury also carries out targeted controls to prevent criminal infiltration: these controls are reinforced and governed by the memorandum of understanding signed between the Ministries of the Interior, the Economy, and the Tax Agency. The data recovered during the controls can be transmitted to the Guardia di Finanza, for economic and financial police activities. An information collation mechanism that, during the first edition of the “non-reimbursable fund”, allowed the tax authorities to freeze more than 160 million euros in compensation from the beginning and to report numerous taxpayers to the Prosecutor’s Office.
Recovery and penalties
In addition to the preventive and subsequent verifications of the right to provisioning, in the event that compensation is not owed, the Agency begins the recovery of the contribution, with a minimum penalty equal to 100 percent and a maximum penalty of 200 percent. one hundred of the sums collected. For this sanction there will be no possibility of discount or preferential definition. Not only. In the criminal sphere, improper receipt of the bonus provides a prison sentence of 6 months to 3 years or, in the case of a contribution of less than 4 thousand euros, an administrative penalty of 5,164 euros to 25,822 euros, with a maximum of three times the unduly received contribution. In case of disbursement of the contribution, the forfeiture is applied.
