Inspection and Checking

It includes all those actions aimed at discovering those taxable issues ignored by the Administration and its consequent attribution to the taxpayers or to check the accuracy of tax debts admitted and the statements that have been presented. It also aims to determine whether the acts carried out by the taxpayer may constitute an offence of having committed a tax breach and, consequently, initiate the disciplinary proceedings as appropriate and agree to the imposition of the sanction thereof. Applicable income:

  • Taxes: Business Tax, Tax on Constructions, Facilities and Works. 
  • Taxes: fee for urban licenses, fee for private or special use established on the ground, underground or surroundings of public roads in favour of operating companies.