24 Aug Advantages of our compliance report Article 201 bis Law 11/2021, of July 9, on measures to prevent and fight against tax fraud, transposing Directive (EU) 2016/1164
According to the law Law 11/2021, of July 9, on measures to prevent and fight against tax fraud, transposition of Directive (EU) 2016/1164, of the Council, of July 12, 2016, by the that establish norms against tax avoidance practices in Article 201 bis:
“… The manufacture, production and commercialization of computer or electronic systems and programs that support accounting, billing or management processes by persons or entities that carry out economic activities constitute a tax offense, when any of the following circumstances concur:
a) allow different accounts to be kept under the terms of article 200.1.d) of this Law;
b) allow not to reflect, totally or partially, the annotation of transactions carried out;
c) allow the recording of transactions other than the entries made;
d) allow the alteration of transactions already registered in breach of the applicable regulations;
e) do not comply with the technical specifications that guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of the records, as well as their legibility by the competent bodies of the Tax Administration, in the terms of article 29.2.j) of this Law;
f) the systems manufactured, produced or marketed are not certified, being obliged to do so by regulatory provision … ”
Advantages of our compliance report Article 201 bis Law 11/2021, of July 9, on measures to prevent and fight against tax fraud, transposing Directive (EU) 2016/1164
Given the uncertainty and haste for compliance, October 2021, we offer companies an audit and evaluation service, as well as compliance recommendations that allows:
Have an independent report signed by a CISA auditor (Certified Information System Auditor) by ISACA and an expert collaborating with the justice of the degree of compliance with the new law.
Offer to third parties, clients and others, a report that objectively evaluates the good practices of the industry that apply to this law, the degree of compliance and, if applicable, an action plan for any gaps that may exist.
With this service, the client will be very close to complying with the official certification that will be published shortly, since good practices for compliance with it are audited and evaluated.
As a marketing and strategic tool, you can inform your clients and third parties of the audit that has been submitted, transmitting to your clients a level of professionalization and concern for the applicable regulations under this law, differentiating yourself from the competition.
Conclusions
Although the exact compliance and certification procedure for this law has not yet been published, our audit work helps to increase the level of compliance, having an independent report, including recommendations for improvement, to adapt to this law as soon as possible. . If you consider so, you can contact us at the email leyantifraude@luisvilanova.es or by phone 911277300
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