The audit report to the control of IRC revenue indicates that the management and control of voluntary collection of this tax were generally effective, although it has not provided full accounting, legal and regular tax, as appropriate.
It also found that there remains a lack of interconnection of the Tax Authority systems with the accounting system revenue in the General State Accounts, in violation of legal norms since 2001.
the Court therefore considers that it is more than appropriate for the State, the Ministry of Finance and the Tax Authority to apply,
as public revenues administrators, principles and procedures that become obligatory to taxpayers, particularly with the implementation of e-invoice in a few months, by the essential deem to effective control of these revenues.
The TC also found that this lack of interconnection has allowed the applicant did not accounting for tax revenue on the autonomous regions and municipalities spills (which amounted to about 445 million in 2013), that the audit procedure considers that compromises the transparency of budget management and the accuracy of the revenue and expenditure entered in the General State Accounts.
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