Changes to the business plan controls promotes AADE focusing your interest on your business and affiliates economy. which fix high delinquency, as well as the possibility of collection based on objective risk analysis criteria and data from internal and external sources of information.

Businesses and individuals who have fallen into a stranglehold VAT refund And income tax without audit, cases of simultaneous audits Greek and foreign tax authorities to identify patterns and cases arising from inquiries made by foreign tax authorities. Also, in addition to the order of cases on establishing the fulfillment of obligations to tax the transfer of real estate, inheritance, gift and parental benefits, all cases on the taxation of capital investments for which the deadline for imposition of fines by the tax authorities expires on 12/31/2023 will be checked and relate to objects that are not are included in the system for determining the objective value and a preliminary assessment – the time value of the preschool educational institution is not accepted by the taxpayer.

The changes that have taken place in recent years with the modernization of electronic systems provide an opportunity to limit tax evasion, since electronic books, Elenxis electronic system etc. they help uncover black money, and efforts to increase the number of electronic transactions also lead to an increase in government revenues and a reduction in VAT evasion.

Thousands of taxpayers (employees, property owners and freelancers) will be screened through complex cross-checks. The tax authorities also focus on taxpayers who have deposits and real estate abroad, who evade their declaration. For business and freelancers e-books (myDATA)while taxpayers and businesses that have submitted will also be searched zero VAT returnswhile they were active.

Changes to the business plan were made following a study on the identification, analysis and risk assessment, which was compiled by category of audit services in groups of taxpayers with similar characteristics. That is, specific professional sectors, as well as individuals with large assets. Among other things, the following goals:

On the agenda of the tax authorities are cases of VAT and income tax refunds without control.

• Tax refund cases.

• Cases related to spot checks, such as beneficiaries who have received a VAT refund, as well as beneficiaries of legal entities and legal entities that have received income tax refunds without an audit.

• Cases in which an act of conclusion was drawn up with the results of a tax audit and a preliminary determination of taxes and fines.

• Cases arising from prosecutorial resolutions, resolutions to conduct investigative and pre-investigative actions, including petitions and orders to conduct tax audits, arising from a decision of any prosecutor’s office or court.

• Cases of audit centers for determining the fulfillment of tax obligations, maintaining accounting records and issuing tax data for taxpayers engaged in any activity or trade in goods.