Tipologie di accertamento tributario - I controlli dell'Agenzia delle Entrate

Download our free guides 👉 https://www.studiocaggegimazzeo.it/lo... Read the full article 👉 https://www.studiocaggegimazzeo.it/bl... Join the Facebook Group 👉   / 961050734043375   Book your personalized consultation now 👉 https://www.studiocaggegimazzeo.it/lo... Follow us on Telegram 👉 https://t.me/caggegimazzeo_commercial... Follow us on TikTok 👉 https://www.tiktok.com/@emanuele_cagg... Follow us on Facebook 👉   / studiocaggegimazzeo   Follow us on Instagram 👉   / caggegimazzeo_commercialisti   Follow us on LinkedIn 👉   / studio-commercialisti-associati-caggegi&ma...   Follow us on Twitter 👉   / caggegimazzeo   Follow us on WhatsApp 👉 https://whatsapp.com/channel/0029VaEZ... Follow us on YouTube 👉    / @caggegimazzeo   At first glance, we can distinguish the controls implemented by the Public Administration into 4 types or levels: automated or arithmetic control and payment matching: this involves verifying whether the taxpayer's accounts are correct at the Tax return documents contain errors and whether the required payments have been made; formal audit: a more in-depth audit that investigates the existence or otherwise of documents, invoices, records, balance sheets, etc., that justify the costs incurred, the tax benefits obtained, and other data that influence the calculation of the tax due and other information presented on the tax return; substantive audit or verification: which goes beyond the mere formal existence of the documentation, but examines the content; inspection: this audit is based on investigative activity by Public Administration offices, as well as by the Guardia di Finanza (Financial Police), which, upon completion of the investigations and control procedures conducted within the company, issues the so-called "report of findings," which the office then uses to issue the assessment notice. Upon completion of the relevant tax audits, if the office finds anomalies in the tax returns or tax return applications submitted by taxpayers and withholding agents, it will conduct the appropriate checks, differentiated based on the tools used to reconstruct the taxpayer's tax base, and necessary to calculate the correct tax due. Analytical Assessment The analytical assessment applies to all taxpayers in our system. It represents the natural and primary check for determining taxable income, aimed at adjusting the declared income to the actual income, that is, what the office believes should be, or presumed income. In practice, the tax base of the individual taxpayer is reconstructed through an analytical check of the various income components, adjusting it if necessary. Synthetic Assessment This assessment is applicable to natural persons (those who do not have a VAT number) and only when the total assessable income is at least one-fifth higher than the taxpayer's declared income. Inductive Assessment Inductive assessment applies exclusively to entities required to maintain accounting records and only in the mandatory cases provided for by law. Specifically, this method is applied when the tax return is missing because it has not been received by the Revenue Agency, if an inspection reveals the absence of one or more accounting records, if these accounting records are unreliable due to serious omissions or false information, if the taxpayer has refused to answer the office's questions, or if he or she has failed to produce documents when requested. Analytical-Inductive Assessment or Sector Studies This type of assessment is aimed at correcting specific income components by increasing or decreasing the revenue and fees declared by professionals practicing arts or professions and by small businesses. It is also called a "partial" assessment because it does not reconstruct the entire income, but merely corrects it. #taxassessment