These measures are organized into five main areas:
i) Control measures for the obligation to issue and communicate invoices;
ii) VAT control measures;
iii) PIT and CIT control measures;
iv) Control measures of the obligation to deliver withholding tax and;
v) Cross-cutting control measures.
In all cases, we are handling with integrated measures, with an informative phase, an interactive phase to promote compliance and voluntary settlement, always followed by the inspective, punitive and coercive phases which ensure the full effectiveness of the system even in cases of persistent non-compliance.
All listed measures will be implemented in an electronic platform, operating autonomously. All information will be made available and shared by AT with the taxpayers involved, giving priority to voluntary settlement, reserving AT's intervention to its authority functions, in cases of persistent non-compliance.
Finally, the implementation rate of previous Strategic Plan to Combat Tax and Customs Fraud and Evasion for the period of 2012-2014 was of 95%, which contributed decisively to overcome the annual objectives of tax revenue, particularly during 2013 and 2014.