The Independent Public Revenue Authority has been in a race (AADE), in order to prevent the limitation of thousands tax affairswhich is to end definitively on December 31, 2025.
These are tax cases from 2009 to 2021 in which AADE has not been completed.
According to tax law, the general rule is that the cases are limited to five years after the year following the expiry of the tax return deadline.
However, this deadline may be expanded to ten years in cases where ‘complementary data’ are identified, ie new data indicating tax evasion. In even more serious cases, where no tax return has been submitted, the AADE control is extended to fifteen years.
Particular attention is given to the cases of the tax year 2021, which is the first full year of application of mydata e -books. For businesses that keep these books, the law provides for a three -year limitation, provided there are no evidence of tax evasion.
This means that, if the business has normally sent its data through the platform, AADE should complete the audit by December 31, 2025 at the latest. Otherwise, the case is permanently closed and cannot be re -audited.
AADE is mainly aimed at cases of high income or property value, where the budgetary impact is greater. Audit services have digital tools and databases at their disposal that allow them to cross income and deposits, identify mismatches and initiate tax compliance processes. At the same time, information from the exchange of data with tax authorities of other countries is also used, especially for taxpayers who have raised funds abroad.