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Inspection of the Treasury: what you should know so that everything goes well

Documents, deadlines and possible sanctions. The inspections are random, so they can make one, none or several.

If you are self-employed or entrepreneur in front of an SME you should know that the Treasury may be about to make an inspection. The search for possible cases of fraud has led to an increase in the number of inspections between self-employed workers and SMEs. Do you know what documents you investigate when you are subject to an inspection? Do you know the procedure? To answer, we analyzed the document published by Captio, a platform specializing in business expense and travel management, which has analyzed all possible cases.

Inspection notification

To begin with, it is necessary to know that these types of inspections are random. Therefore, they can occur once, several or none at all. In any case, the Treasury makes a prior notification of this investigation. For this, there are three modalities:

  • By ordinary mail: the taxpayer receives a postal mail with the corresponding notification.
  • Telematic notification: through the electronic headquarters, known as DEH (Electronic Direction Enabled).
  • On the spot: it is possible that a representative of the Tax Agency may be present at the company's headquarters or at the home of the self-employed person and notify him in person. If this is the case, the public employee will provide the interested party with the information of the inspection (day, place and time), as well as the documentation that he will have to carry.

Once received it is advisable to keep in mind the date assigned to you, as well as all the documentation you must prepare. The normal thing is that you must have everything ready in a maximum period of about ten days.

Documentation in a tax inspection and possible infractions

The employer or self-employed person who is going to carry out an inspection will be examined the following documents:

  • Declarations
  • Self-assessments.
  • Data communications.
  • Applications submitted for any tax.
  • Accounting of business activity: account books, files, invoices, all types of supporting documents, records, computer files, etc.
  • They do not have to investigate everything, but you have to have everything in order and justified, in case it is one of the documents they require. Therefore, keep the accounts up to date and in the most orderly manner possible. Even, as they say from Captio, having a professional help at that time is also a good idea.

Among the possible infractions that the head of the Treasury can find, it classifies them into three: minor, serious and very serious. This classification is directly proportional to the possible fine.

One of the most common is data hiding. That is, missing information on operations, income, receipts, etc. Therefore, you must save each business document.

Second, what is called the use of fraudulent means. Among them are: anomalies in accounting or registration books and false or falsified invoices or receipts.

Phases of the Treasury inspection

Once the notification of the inspection of the Tax Agency is received, it is important to know the process of the investigation and the usual steps to avoid falling into the main errors.

For Captio, from the moment the notification is received, by whatever means, you have to start collecting the documentation. As well as scheduling the day of the appearance. Establishing tasks or intermediate dates that are necessary to reach the date of appearance with what is necessary to justify any question in question.

For the appearance, it is advisable to arrive with time and show tranquility during the conversation. Answer the questions in an educated way and not want to give more explanations than they ask.

Depending on the citation, the next phase would be accounting. If it is the Inspection Unit that has quoted the self-employed or entrepreneur, it is necessary to provide the accounting documents of the activity. However, if the citation is from the Tax Management Unit, it is not necessary to take them.

Once the meeting with the Tax Agency ends, some documents are generated that are known as diligences. They collect facts, not grounds of law. It is important that the statement of the entrepreneur or self-employed person be asked for disagreement with something, if that is the case.

Finally, the minutes. It shows the conformity or disagreement with the facts that are imputed. It is important to sign whether or not you agree because this document can not be appealed.

However, a fine may come from the Tax Agency, and the employer or self-employed person believes that it is unfair. In this case, you can resort in two ways (only one of the two):

  • Through a reposition resource. It is used to request a second review and you have one month to request it.
  • Administrative economic claim. It must be submitted to a disengaged body, to be impartial. You also have a month's term.

Source: Cinco días