Targeted by the Principle of authorization checks will find free professionals andcompanies who keep aplografika books on the uses of the past five years . In fact, according to Kathimerini, by the decision of AADE Governor George Pitsilis, newcriteria are set for the tax audits to come.
And it’s not just Facebook that is joining AADE’s “service”. The controls are expected to extend to electronic wallet services such as Paysafe andPaypal , as well as any connection of POS / e-POSdevices with foreign banks .
Following the issuance of the relevant order, the following will be considered:
- If all tax returns have been filed.
- If tax offenses have been committed, if books or other documents or documents have been seized that are likely to result in tax evasion.
- Cross references, fact sheets and other information from organizations, banks and other services or authorities.
- Data relating to issuers of counterfeit or virtual tax information, as well as recipients of virtual tax information or missing traders.
- Indications for removal of bank secrecy.
- Elements for the composition of the overall picture of information systems being controlled.
- The submission of tax statements, suppliers and customers.
- Existing assets of the audited entity, with the aim of assisting the tax audit sector in the area of revenue collection.
- Data available on the Internet to obtain further information on the electronic activity of the controlled person.
In addition, AADE’s tax audits will examine the documents of incorporation or legalization of the business, proper bookkeeping and the issuance of tax information, indications or differences arising from cross-checking of supplier and customer tax statements.
The auditors’ target will also include fake or virtual tax information . They will be examined through situations fiscal suppliers and customer data, individualpurchases or spending very large value compared with the data of the person who receives the check, especially from suppliers with whom there are systematictransactions , and tax information, especially those of great value, for any counterfeits, falsifications or distortions.
Where a trader makes transactions via internet , checked and verified:
- The existence of any other websites related to the controlled person, as well as the name of the natural / legal person to whom they are registered.
- The cost of its presence and activation on the Internet, including its advertising costs. Among other things, elements such as the number of members / friends, customer reviews, critics, etc. are investigated.
- The existence of contracts and agreements with the courier.
- The process followed when receiving and placing an order, payment, as well as shipment of inventory or provision of services.
- The methods of payment of electronic and distance transactions, such as payment by credit institutions, payments by postal service companies, electronic money issuing institutions, electronic wallets, Paysafe, Paypal etc.
- Any connection of POS / e-POS devices with foreign banks.