This decree aims to approve the Fiscal Control Plan for the tax year 2023 in Andorra. The Plan is legally based on Article 64, paragraph 2, of Law 21/2014 of October 16, on the foundations of tax legislation, and Article 33 of the Regulation for the application of taxes, dated February 11, 2015.

The purpose of the Fiscal Control Plan is to prevent and correct tax fraud, thus ensuring compliance with tax obligations by taxpayers. To achieve this, a series of control strategies and actions are established, to be carried out by the inspection, tax management, customs, and collection bodies.

The Plan consists of several sections, the first of which is an introduction that emphasizes the duty of information and assistance of the Administration towards taxpayers, established in Article 64 of Law 21/2014. It also mentions the confidential nature of the content of the Fiscal Control Plan, although the general criteria that inspire its elaboration and execution are made public.

Among the areas covered by the Plan are the Tax Inspection Plan, the Tax Management Audit Plan, the Customs Audit and Inspection Plan, collection activities, and the relationship between the deputy directorates.

Tax inspection focuses on thoroughly investigating and verifying a limited number of taxpayers, with a focus on cases with a higher risk of tax non-compliance. Tax management, on the other hand, covers a larger number of taxpayers and focuses on the formal verification of declarations and self-assessments, as well as the regularization of irregular tax situations.

Regarding customs, they are responsible for managing and conducting inspections related to taxes on foreign trade. Finally, executive collection falls under the jurisdiction of the Department of Taxes and Borders, responsible for ensuring compliance with tax obligations through seizures and other procedures established by regulations.

It is important to highlight that tax control is essential to combat tax fraud, which undermines the principles of tax justice and equitable distribution of burdens established in the Constitution. Furthermore, it allows obtaining relevant information about the level of tax compliance and the sources of non-compliance, facilitating the allocation of resources by the tax Administration.

In summary, Decree 257/2023 approves the Fiscal Control Plan for the fiscal year 2023 in Andorra, with the aim of preventing and correcting tax fraud. This plan establishes the control strategies and actions to be carried out by the competent bodies, covering areas such as tax inspections, tax management, customs, and collection. Its implementation seeks to ensure compliance with tax obligations and promote a fair and equitable tax system.

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