Due to important changes in the incoming government's tax
policy, tax authorities have heavily enforced programs to increase
tax revenue in recent months. In particular, the Tax Administration
Service ("SAT") has put particular efforts in
implementing tax compliance assurance programs, which has brought
serious complications in taxpayers' day to day operations, as
explained below.
Since the digital invoicing era, it is far easier for tax
authorities to unveil asymmetries between income/deductions
declared in tax returns and income/deductions actually supported by
digital invoices; if a difference exists, authorities consider that
it is likely that the flagged taxpayer has failed to properly pay
the corresponding taxes. This program relies on SAT's
engagement with taxpayers to create awareness about voluntary
corrections, and is achieved by issuing "invitation
letters" in which authorities simply inform taxpayers that
they have identified certain tax inconsistencies
