AADE: What number of tax officers did it examine – The plan to strengthen the integrity of the DOU – 2024-06-01 12:04:53

AADE is launching an motion plan and a sequence of actions in an effort to strengthen the integrity of its tax and customs providers within the wake of the ring of extortionists that was revealed within the DOU of Chalkida within the earlier days.

Amongst different issues, everlasting administrative and disciplinary audits and audits of the belongings of AADE executives, bodily and digital distance between auditors and auditees, in addition to a brand new mannequin of group and operation in DOU and customs are foreseen.

Particularly, AADE introduced the next:

1. Everlasting administrative and disciplinary audits and asset audits of AADE executives

From 2017, the yr of multinational of the Authority, till as we speak, the Inside Audit Division and the Inside Affairs Division have carried out / carried out:

-226 course of controls, to establish weaknesses and enhance their effectiveness

-800 checks to research legal and disciplinary offences, of which 146 detected violations

-747 asset standing checks and 41 workers had been discovered with unjustified origin of belongings

– 2,097 complaints to the Directorate of Inside Affairs of AADE have been evaluated

-95 focused monetary and administration audits of public accounts and public administrations have been carried out

– 355 on-site shock checks have been carried out on the native providers

In whole, 450 workers have been referred to the AADE Disciplinary Board to impose the penalties supplied for within the legislation. In all circumstances supplied for by legislation, the circumstances have been referred to the competent prosecutors for legal prosecution.

Within the context of the audits carried out by the auditors of the Directorate of Inside Affairs of the AADE, info submitted by means of the “Citizen Complaints” platform has additionally been used

2. We implement a complete motion plan for bodily and digital distance between controllers and managed

-From 2022, tax management was faraway from the 20 DOUs in Attica and the 6 DOUs in Thessaloniki and concentrated in 4 Audit Facilities in Attica and a couple of in Thessaloniki

-From 2024, the controls of Attica and Thessaloniki are distributed based mostly on an algorithm and are carried out by any Management Middle inside the respective area.-

-From 2025, the distribution of circumstances can be accomplished between all Management Facilities. So, a case from Attica will be capable to be managed in Thessaloniki and vice versa. Progressively, the circumstances of the remainder of Greece can be included within the distribution of circumstances.

-The Audit Facilities of Attica and Thessaloniki are geared up with particular areas for video recording of conferences with the audited. Residents’ visits to the workplaces of auditors and supervisors had been prohibited. Corresponding upgrades are deliberate to be applied in the remainder of the nation inside 2024.

-The AADE proposed provisions that turned state legislation, to permit the video recording of audits and conferences with the audited. The related regulatory framework is within the closing stage, after the related processing by the Private Knowledge Safety Authority.

-On-site inspections are principally carried out by inspectors from different areas. The proportion of on-site inspections carried out by inspectors from different areas, from 61% in 2018, reached 72% in 2023.

-VAT refund checks are solely carried out in a focused method, based mostly on threat evaluation standards from the central digital system of AADE, with out the potential for intervention by native audit providers. 90% of VAT refund functions are awarded with out checking.

3. Digitization of processes – New mannequin of group and operation

A brand new service mannequin has been constructed for residents and companies with out their contact with the DOU and Customs.

Digital Requests

As of 2022, virtually 5,500,000 requests have been processed by means of the My Requests platform on the myAADE digital portal, which is 98% of all requests submitted.

New mannequin of operation and tax service in Attica and Thessaloniki

With a purpose to higher serve residents and companies, in Attica and Thessaloniki, the processing of procedures and the service of residents and companies by means of particular facilities have been launched.

These facilities:

• course of digital requests,
• reply cellphone calls and
• they welcome the general public in specifically designed areas, whereas entry and conferences with the general public should not allowed within the different workplaces.

Particularly, in Attica:

• the Certification and Assortment Middle (KEBEIS) has been established and has been working since November 2023
• the Capital Tax Middle (KEFOK) has been established and has been working since Might 2024
• the Middle for Tax Procedures and Service (KEFODE) will function inside June 2024.

Accordingly, inside July 2024 it’s anticipated that KEBEIS and KEFOK Thessaloniki can have been put into operation, whereas by the top of the yr KEFODE Thessaloniki may also have been established.

On the identical time, the DOUs of Attica and Thessaloniki are reworked into Tax Service Providers, to serve those that shouldn’t have entry to digital media, in addition to with an advisory position to serve residents and companies.

Digital model of proof of consciousness

Proofs of consciousness with out money owed are issued solely digitally, whereas:

• from October 2023, tax consciousness certificates with withholding tax for settled money owed may also be issued digitally
• from March 2024 Debt Certificates with withholding tax for unregulated money owed at the moment are issued digitally

As of October 2023, 98.2% of Certificates of Consciousness and Certificates of Debt have been issued digitally (1,123,060 digital Certificates of Consciousness and Certificates of Debt, whereas solely 20,781 Certificates of Consciousness and Certificates of Debt have been issued by DOU).

The total digitization of the remaining circumstances is in progress.

Central digital processing of tax refunds

The tax refund course of has modified basically. Till 2023, refunds had been primarily made by the DOUs and central refunds and offsets had been made intermittently and along with the DOU refunds.

Now refunds and offsets are first accomplished centrally and mechanically, after which the DOU solely processes these circumstances that can not be accomplished with the central computerized course of for particular causes (e.g. offsets with insurance coverage money owed, lack of IVAN, deceased, money owed to Municipalities, and many others.).

In 2021, 31.5% of the variety of functions and 4.4% of the requested quantities had been processed centrally and mechanically. In Might 2024, the respective percentages of the automated course of have reached 78% of functions and 55% of requested quantities. For the reason that starting of the yr, 1,041,325 refund functions have been accomplished by means of automated processes.

Particular circumstances of returns

Earnings Tax: Particularly for automated private revenue tax refunds and offsets, the speed this yr has reached 91%, in comparison with 85% final yr.

VAT of particular standing farmers: In 2023, the VAT refund course of for particular standing farmers, which till then was accomplished with handwritten functions, was digitized. With the brand new digital central course of:

o In 2023, VAT of €44,100,000 was refunded to 132,610 TINs (a 42% improve within the quantity and a 36% improve within the variety of TINs in comparison with 2022, the place the method was handbook).

o Within the first quarter of 2024, €10,900,000 had been returned from 29,536 refund functions.

myPROPERTY platform for the digital submission of capital tax returns

A preeminent motive for coping with DOUs was drastically decreased. By means of the myPROPERTY platform, the overwhelming majority of Actual Property Switch Tax declarations, parental advantages, donations, inheritances are submitted digitally. Particularly, since 2021, a complete of 928,000 digital declarations have been submitted by means of the myProperty platform

• 481,244 Actual Property Switch Tax returns
• 108,192 Actual Property Present Tax returns
• 193,213 Parental Property Tax returns and
• 145,220 Inheritance Tax returns.

4. Organizational adjustments in Customs

-Round motion system of inspectors in crucial Customs workplaces of the nation (Attica and Thessaloniki)

-At first of 2024, a system of round necessary motion (rotation) of customs officers of the Impartial Public Income Authority (AADE) was established and the primary part of motion is within the closing stage of implementation.

-Strengthening the supervision of Customs by Financial Inspectors

– Centralization of doc management in customs procedures
The institution of two Customs Management Facilities in Attica and Thessaloniki has been initiated, for the required again workplace management of import and export paperwork. The purpose is for the management in query to be accomplished remotely based mostly on a central threat evaluation system and for these facilities to offer an order for a bodily management (i.e. container opening) on the native customs.

5. Integrity, Transparency, Accountability

Publication of the selections of the Dispute Decision Directorate

Since 2016, all the selections of the Dispute Decision Directorate, since its institution in 2013, till as we speak, have been revealed. To this point, a complete of over 65,000 selections have been revealed.

“Citizen Complaints” Platform

It has been working since October 2023 and thru it, the complainant, both named or nameless, is given the chance to supply info, selecting a number of of the next thematic classes: 1. Corruption – integrity violations, 2. Tax violations, 3. Customs violations .

Complaints/info submitted by means of the applying are channeled systematically and mechanically, relying on their topic and content material, to the competent constructions for additional investigation or management because the case could also be.

Of the 270 complaints which were prioritized up to now (submitted by means of the platform between 30/10/2023 – 27/5/2024) for integrity violation points, 11.1% concern AADE and 43% of them (i.e. 13 circumstances) concern circumstances of corruption. 5 of them didn’t attain a discovering whereas 8 are beneath investigation.

• Cooperation Protocol between the AADE and the Nationwide Transparency Authority (NDA)
• Institution and operation of an Integrity Advisor for all AADE Providers
• Coaching and elevating consciousness of workers on integrity points based mostly on good worldwide practices and fashionable instruments
• Determination on the method of organising an Audit Committee, which is able to assure the independence of the Inside Audit Division of AADE and make sure the high quality of its operation.
• Submitted a request to the IMF on 29/3/2024, which was accepted on 7/5/2024, to ship specialists to include greatest practices to strengthen transparency, accountability and inner management.

Supply: OT