Let's face it, we all make mistakes, some consciously and others unconsciously. In taxes, it is best to realize it before the Treasury investigates and penalizes us. The solution is to file what is known as a late return without prior request . That is, the deadline for compliance has passed, but you do it on your own initiative , not because an investigation has been opened against you.
Until the Anti-Fraud Law, submitting a tax return one day late entailed a 5% surcharge that increased with each passing quarter.
This may be too much for such a short delay, but things have changed with the reform. You will only have to pay a 1% surcharge and, for each month that passes, another 1% additional. However, after the first year, the surcharge increases to 15%.
The objective is to correct a tax irregularity as soon as possible . And this can be seen in other measures of the reform that go in the same direction. The clearest case is when the Treasury investigates us. If you reach an agreement or are satisfied with the settlement, with the Anti-Fraud Law you will see how the sanctions are reduced more than before.
We are taking steps towards a philosophy of immediacy and fluidity in the relations between the Treasury and the taxpayer. This is exemplified very well by the new regulation of the executive period. The Anti-Fraud Law states that its start cannot be prevented by successive rejected requests.
Anti-fraud software
The third major change will be in anti-fraud software . The regulation aims to ensure that the programs you use to manage your invoices, accounts and management meet certain requirements.
Among other things, the program must be configured in such a way that you cannot destroy or modify invoices without any control. You will, however, be able to issue, as until now, a corrective invoice .
In addition, invoices will include an alphanumeric code and a QR code, and the programs must allow sending them to the Tax Agency. Thanks to this, it will be easier to capture and transmit the information from printed invoices. It will even be possible for the recipient of the invoice to communicate part of the information contained in the invoice to the Treasury.
As for dates, the approval of the regulations oil and gas email list is still pending before it will finally come into force. On that day, all companies and self-employed workers will have to use software adapted to the new rules.
In any case, the reform is, in a certain sense, progressive. On the horizon, it seeks to create a more immediate relationship between the taxpayer and the Administration. Thus, it is expected that, for example, tax assistance services, both direct and indirect, will see their application increased.
The path to follow is clear: rigorous accounts and invoices that exploit all the possibilities of the technology and guarantee regulatory compliance. In this sense, it becomes even more necessary to work with a trusted software provider that facilitates transitions and makes processes simple.
In addition to these three major lines of reform, the Anti-Fraud Law addresses many other aspects: valuations, tax amnesties, late payment interest, lists of defaulters... In short, it is a reform that is not radical but is broad.
In summary, you must remember that controls are increasing, but so are the opportunities to correct irregular situations . In addition, it is important to have a software that meets the requirements and gives maximum performance to your management .
