Controls sector studies: types incongruity

As opposed to what is easy to think, the Inland Revenue believes that the deviations between the average level of income declared and presumptive calculated by field studies are more likely to escape than the index most significant differences.

And is therefore concentrated on the first that will controls.

This is the unexpected indication that the direction of the Revenue issued at its investigators with circular no. 13/2009, which are given directions on how to use the powerful tool of sector studies in investigations conducted this year.

Where there are deviations exaggerated, in fact, the Agency believes that it is high risk of errors by the Jericho software, which performs these calculations. There are, that is, abnormal situations that crazy statistical studies without necessarily signify hidden income tax authorities.

If the situation is less severe, then it is more likely that there have been risky behaviors, to be verified in the field.

Less interest, finally, for those who have slight deviations, not because there is no risk of escape, but simply because it is usually illegal limited significance and with little impact on revenue.

They, therefore, you can not consider the shelter but will not be in first place when we will have to select taxpayers to control.

Finally, those who otherwise appear reasonable and consistent with industry studies may be submitted, as required by law, an investigation of nature only when the presumptive income rebuilt presumptively is at least 40% compared to that stated, or the difference is at least fifty thousand euro.

 

 

23/04/2009

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Translated via software

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Source:

Italian version of ReteIngegneri.it

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