Un espace interactif consacré au contrôle fiscal et à la lutte contre la fraude vient d’ouvrir afin d’éclairer les entreprises sur tous les aspects du contrôle fiscal, et ainsi les prévenir des risques encourus. Ce site Internet se compose de plusieurs rubriques qui s’articulent autour de trois axes : prévenir, alerter et informer.
Qu’est-ce que le contrôle fiscal ?
Avant tout, le nouvel espace décrit dans les grandes lignes l’organisation et le fonctionnement du contrôle fiscal. Il propose également, à la consultation, 8 fiches pratiques portant, par exemple, sur la vérification de comptabilité des entreprises.
La prévention de la fraude fiscale
Au-delà de la présentation générale du contrôle fiscal, une première rubrique « prévention » est destinée à contenir des fiches ou notices pédagogiques sur des sujets complexes ou des rappels fréquents, afin d’avertir les entreprises sur les risques fiscaux en cas de contrôle et leur signaler les points de vigilance.
Une notice pédagogique concernant le crédit d’impôt recherche a déjà été mise en ligne. Cette notice indiquant notamment les conditions à respecter pour être éligible à ce crédit d’impôt.
Les procédés de fraude fiscale
Une deuxième rubrique dresse une liste d’exemples de fraude fiscale pour éviter que les entreprises ne soient impliquées dans de tels schémas. Figurent notamment le remboursement indu de crédit de TVA ou encore le recours à des factures fictives ou de complaisance. L’administration rappelle que les schémas de fraude décrits sont lourdement sanctionnés (amendes fiscales et sanctions pénales) en cas de découverte lors d’un contrôle fiscal.
L’actualité et les réponses aux questions
Cette dernière rubrique sera régulièrement alimentée et mise à jour, notamment avec des commentaires de certaines évolutions jurisprudentielles impactant le contrôle fiscal. Par ailleurs, est déjà visible :
– un lien relatif aux comptabilités informatisées, donnant accès à des questions/réponses diffusées en mai 2014 par l’administration fiscale ;
– et des questions/réponses sur le dispositif de régularisation des avoirs non déclarés à l’étranger.
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