The collaborator of Tomarial Tax Area, Joaquin Casanova, gives the keys to the 2021 Annual Tax Control Plan in the Entrepreneurs magazine April, in the section «The advice of the experts». These are their recommendations:
As the main novelty in the guidelines of the Ministry of Finance on the 2021 Annual Tax and Customs Control Plan, it stands out that the Tax Agency will create a specific line of action on new digital businesses, increasing control over electronic commerce platforms to avoid that tax obligations are breached, especially indirect taxation. Surveillance will also be intensified on those citizens who move to other countries to avoid taxes.
In addition, it will continue with the actions already planned in previous years, such as the personages in business premises of taxpayers that show signs of non-compliance and the verification of those companies that continuously present negative tax bases.
It should also be noted that, on the part of the Tax Agency, the groups most affected by COVID 19 will be respected, prioritizing the control of inspection actions over those sectors less affected. Control over debtors will also be increased by means of a special registry of POS ownership, analyzing the cases in which they are placed under the name of a person other than the debtor, hiding it to avoid seizure actions.
However, the tax administration also puts new tools at the service of the taxpayer. The implementation of the new Digital Assistance Administrations (ADIs) is relevant, a kind of virtual window that will offer citizens information and assistance in those simpler issues.
In conclusion, the Ministry of Finance continues to make progress in the instruments for controlling and assisting the taxpayer's obligations, which is why good advice and tax planning is essential, thus avoiding possible unwanted consequences.