The tax administration (AADE) is prioritizing audits at property sales, inheritances, donations and parental benefits, as well as cases with high tax refunds (VAT or income tax), as well as taxpayers who have a low declared income in relation to their activities or transactions.

According to the decision by AADE governor, Giorgos Pitsilis, priority will be given to:

1. Cases concerning audit/investigation reports of the Public Revenue Investigation and Assurance Service.

2. Cases concerning conclusive reports transmitted to AADE by the Economic Crime Investigation Directorate as well as cases flagged by the Economic Police Directorate.

3. Cases regarding tax refunds.

4. Cases concerning sample-based audits such as beneficiaries who received a VAT refund, as well as beneficiaries of enterprises who received an income tax refund without an audit.

5. Cases for which a statement of findings with the tax audit results and a provisional determination of taxes and fines has been issued.

6. Cases for whom a statement of findings and a provisional determination of taxes and fines is about to be issued.

7. Cases arising from prosecutor orders, along with orders for investigative and pre-investigative acts.

8. Cases of the audit centers concerning the conduct of a partial on-site audit to determine the fulfillment of tax obligations, bookkeeping and the issuance of tax information, for taxpayers who carry out any activity or trade goods.

9. Cases concerning cross-checks of intra-EU transactions, of multilateral controls carried out by Greek and foreign tax authorities, of control in the context of a re-examination of a procedure as well as in execution of a preliminary ruling, and concerning the imposition of fines.

10. Mutual administrative assistance cases.

11. Cases concerning the verification of compliance of reporting Greek financial institutions with the rules of due diligence and submission of information.

12. Audit cases on the challenge of minimum annual income.

13. All tax cases involving the transfer of real estate, inheritances, donations and parental benefits for which the tax administration’s deadline to issue a corrective tax assessment expires on December 31, which are outside the objective value system.

Source: Ekathimerini.com